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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 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, 2023, 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, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. </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 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: 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">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 the value of loans held for sale; 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 id="xdx_807_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zRyjLtTF6m23" 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">2) <span style="text-decoration: underline"><span id="xdx_824_z5biPGQIf8je">Recent Accounting Pronouncements</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>Accounting Standards Adopted in 2023</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"><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 an 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 $<span id="xdx_90E_ecustom--IncreaseDecreaseInRetainedEarnings_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member_zSMSmLJQeREc" title="Decrease in retained earnings">671,506</span> on January 1, 2023. The allowances for credit losses increased (decreased) by the following amounts.</span></p> <p id="xdx_897_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zKORrJA5OGV8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span style="display: none"><span><span id="xdx_8BE_zoS73AVkeFv6">Schedule of Increased (Decrease) in Allowances for Credit Losses Upon ASU</span></span></span></span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amount</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 80%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zeZ11YswhMFg" 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_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z7G2Yc9rAW2d" 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_980_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zDYDNUFzlKaa" 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_983_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember_zzHqeQTXjrk" 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_98A_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zWvQKTzRYiWg" 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_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--CemeteryPerpetualCareTrustInvestmentsMortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zLODl3Adiwhd" 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_982_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member_zsbf3QHRJzfb" 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_8AF_zp3iSrZCNuT3" 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>Accounting Standards Issued But Not Yet Adopted</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"><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, simplifying 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 is nearing completion of its analysis and implementation of the new standard, including the identification of cohorts, system updates, and design. The Company has engaged its team of actuaries, accountants, and systems specialists and consulted external system providers as part of the implementation. The Company is in the process of estimating the impact of the new guidance on the consolidated financial statements.</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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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">2) <span style="text-decoration: underline">Recent Accounting Pronouncements</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">ASU No. 2023-09: “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” </span>— Issued in December 2023, ASU 2023-09 requires that public business entities, on an annual basis: (i) disclose specific categories in the rate reconciliation and (ii) provide additional information for reconciling items that meet a quantitative threshold. In addition, the amendments in this update require that all entities disclose on an annual basis the following information about income taxes paid: (i) the amount of income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign taxes and (ii) the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). ASU 2023-09 is effective for the Company beginning on January 1, 2025. The Company is in the process of estimating the impact of the new guidance on the consolidated financial statements.</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">ASU No. 2023-07: “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” </span>— Issued in November 2023, ASU 2023-07 requires enhanced disclosures about significant segment expenses. The key amendments include: (i) disclosures on significant segment expenses that are regularly provided to the chief operating decision maker (CODM) and included within each reported measure of segment profit or loss on an annual and interim basis; (ii) disclosures on an amount for other segment items by reportable segment and a description of its composition on an annual and interim basis. The other segment items category is the difference between segment revenue less the significant expenses disclosed and each reported measure of segment profit or loss; (iii) providing all annual disclosures on a reportable segment’s profit or loss and assets currently required by FASB ASC Topic 280, Segment Reporting in interim periods; and (iv) specifying the title and position of the CODM. ASU 2023-07 is effective for the Company for annual periods beginning January 1, 2024 and interim periods beginning January 1, 2025. The Company is in the process of estimating the impact of the new guidance on the consolidated financial statements.</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 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 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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> 671506 <p id="xdx_897_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zKORrJA5OGV8" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span style="display: none"><span><span id="xdx_8BE_zoS73AVkeFv6">Schedule of Increased (Decrease) in Allowances for Credit Losses Upon ASU</span></span></span></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" 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_981_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zeZ11YswhMFg" 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_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z7G2Yc9rAW2d" 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_980_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zDYDNUFzlKaa" 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_983_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember_zzHqeQTXjrk" 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_98A_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zWvQKTzRYiWg" 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_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--CemeteryPerpetualCareTrustInvestmentsMortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zLODl3Adiwhd" 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_982_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member_zsbf3QHRJzfb" 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_80A_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_zDx4TdXh4Kdh" 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">3) <span style="text-decoration: underline"><span id="xdx_825_zcOChq0JLaKl">Investments</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_89E_eus-gaap--ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock_zj2uxuUc3YX2" 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 investments as of June 30, 2024 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_8B0_zVj3YF3Uw7La" style="display: none">Schedule of Investments</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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 (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; text-align: justify">June 30, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zEICNdWiTMB4" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">84,577,137</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zO1e1rq02uof" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">92,975</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_fKDEp_zCrAShq3xId7" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(961,257</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z5fZHcbmf357" style="width: 9%; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl0996">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z3LLkqNkiFXg" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">83,708,855</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_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zRudOHIL7JVc" style="text-align: right" title="Available for sale securities, amortized cost">6,030,338</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zxsU3vPYqlYc" style="text-align: right" title="Available for sale securities, unrecognized holding gain">348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_fKDEp_zNrSnjW7Gpxg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(289,225</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z0Y1WUcFVIDf" style="text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1006">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zJwdyzP1mVgj" style="text-align: right" title="Available for sale securities, estimated fair value">5,741,461</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_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zLizMYzDyovc" style="text-align: right" title="Available for sale securities, amortized cost">232,747,782</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_za7O29F5I9Yc" style="text-align: right" title="Available for sale securities, unrecognized holding gain">2,272,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_fKDEp_ztHcSvJo55Hc" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(7,783,014</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zZB6dKmtbjjl" style="text-align: right" title="Available for sale securities, allowance for credit losses">(382,211</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_z8qCODVOBS4l" style="text-align: right" title="Available for sale securities, estimated fair value">226,855,040</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_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zoszTeAIyHBj" style="text-align: right" title="Available for sale securities, amortized cost">36,994,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zkUieSNsouH5" style="text-align: right" title="Available for sale securities, unrecognized holding gain">260,021</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_fKDEp_zli6kT9CActg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,449,645</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zCgICr1Fe2Gc" style="text-align: right" title="Available for sale securities, allowance for credit losses">(12,049</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zY4Jxlq7C7y7" style="text-align: right" title="Available for sale securities, estimated fair value">32,792,671</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; padding-bottom: 1.5pt; 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_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zcQ8j6U7Yvcc" 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_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zygvgzQQ1DCf" 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_fKDEp_ziSR6DY4zkj9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1034">-</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--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_z9U6pnux6hkj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1036">-</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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zClweMuVvQnd" 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 style="padding-bottom: 1.5pt"> </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><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 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">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630_zcy4vJ5srXd2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">360,599,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630_zc9Khuk9EA8k" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">2,635,827</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630_fKDEp_zMqnyU2Apd73" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(13,483,141</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630_zPeXCCBibSY6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, allowance for credit losses">(394,260</td><td style="padding-bottom: 2.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630_zQdZ26brFbz6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">349,358,027</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_983_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zzIKgFkBih8i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">11,266,705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z4q40plI30Z9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,219,352</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_fKDEp_zdBleARh9ry4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities - gross unrealized losses">(466,878</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">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zsuYQp6BtUw1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">15,019,179</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_znRAj0BaZy92" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">11,266,705</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zvBAXM1aGzth" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,219,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_fKDEp_zEcg21iRecu2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities - gross unrealized losses">(466,878</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">$</td><td id="xdx_988_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_z0xa23fwjare" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">15,019,179</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zPHzmiS5uRCb" style="text-align: right" title="Mortgage loans on real estate and construction">103,667,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_984_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zTUo2jwO3nLh" style="text-align: right" title="Mortgage loans on real estate and construction">112,571,713</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zvO9Q9Kx7zg" style="text-align: right" title="Mortgage loans on real estate and construction">73,221,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_985_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630_ziSi4zL8eO7c" style="text-align: right" title="Mortgage loans on real estate and construction, unamortized deferred loan fees, net">(1,952,616</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98F_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20240630_zbQHRUogShF5" style="text-align: right" title="Mortgage loans on real estate and construction, allowance for losses">(2,853,852</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98A_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20240630_zknH9jgQmro1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction, discount">(311,378</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_c20240630_z5Xc58P8s0K1" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">284,343,531</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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zw3PrDHJypzf" style="text-align: right" title="Real estate held for investment, net of depreciation">60,200,289</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_989_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_z69NSxRAzDHe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment, net of depreciation">128,120,364</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: justify; 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_981_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630_zcItkMYL54m6" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment, net of depreciation">188,320,653</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: justify">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_987_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zkqEV12kv3ej" style="text-align: right" title="Real estate held for sale">858,977</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98B_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zKGNGN8qT2ia" 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: justify; 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_980_eus-gaap--RealEstateHeldforsale_iI_c20240630_zFnm2wMGXypi" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">1,010,530</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_98F_ecustom--PolicyLoansAmortizedCost_iI_c20240630_zhznbJU3vaw4" style="text-align: right" title="Policy loans">13,472,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_989_ecustom--InsuranceAssignmentsAmortizedCost_iI_c20240630_zt9ykXBEmIWk" style="text-align: right" title="Insurance assignments">48,406,690</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98C_eus-gaap--FederalHomeLoanBankStock_iI_c20240630_fKDIp_zmP4fmreuZBl" style="text-align: right" title="Federal home loan bank stock">2,350,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_c20240630_zJO1LKQADbLa" style="text-align: right" title="Other investments">9,826,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_985_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di_c20240630_z2pTLPHIPrfa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses">(1,535,324</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_98E_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20240630_zoJAikLBufe7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total policy loans and other investments">72,520,587</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">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_984_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20240630_zJsxEkj1z4Gd" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">8,838,006</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 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_eus-gaap--Investments_iI_c20240630_zkGRrVJxk20k" style="border-bottom: Black 2.5pt double; text-align: right" title="Total investments">919,410,513</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"><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"><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> <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: 0.25in; text-align: left"><span id="xdx_F0F_zJxcPX5ncdOh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="width: 0.25in"></td><td style="text-align: justify"><span id="xdx_F19_zDRku3KXNh9c" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross unrealized losses are net of allowance for credit losses</span></td> </tr> <tr style="vertical-align: top"> <td><span id="xdx_F0D_zuS0FqVuDoW5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td> </td> <td style="text-align: justify"><span id="xdx_F1C_zymsCiggVoxc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_900_eus-gaap--FederalHomeLoanBankStock_iI_c20240630__srt--ProductOrServiceAxis__us-gaap--MembershipMember_zcWTYhm4zmHl" title="Short term investment">553,900</span> of Membership stock and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_90C_eus-gaap--FederalHomeLoanBankStock_iI_c20240630__srt--ProductOrServiceAxis__custom--ActivityStockDueMember_ztjZ04LPFn5i" title="Short term investment">1,796,600</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: 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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 investments as of December 31, 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></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; text-align: justify">December 31, 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_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zXTxw3Ud9eD" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">111,450,753</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zLsSUkqAUL4f" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">344,425</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_fKDEp_zz8rLTj3sFba" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(1,416,448</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zwUp6NoEhWli" style="width: 9%; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1120">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zp1h0goaMEhk" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">110,378,730</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_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zRnrxYe6n7o7" style="text-align: right" title="Available for sale securities, amortized cost">6,524,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z0Ci5jrD9qy" style="text-align: right" title="Available for sale securities, unrecognized holding gain">500</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__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_fKDEp_zjEQhvLTsB8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(319,260</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zjbWgIROmbQi" style="text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1130">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zJmQTwvQao0f" style="text-align: right" title="Available for sale securities, estimated fair value">6,205,323</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_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zJs6MAYpKuq3" style="text-align: right" title="Available for sale securities, amortized cost">232,299,727</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zk1vosajvGr8" style="text-align: right" title="Available for sale securities, unrecognized holding gain">3,688,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_fKDEp_z6n9HfBnEeW4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(7,145,507</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zQvIrYIUgIZ" style="text-align: right" title="Available for sale securities, allowance for credit losses">(308,500</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_z2E63Ps3gKOg" style="text-align: right" title="Available for sale securities, estimated fair value">228,534,362</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 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_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z9yHcXcluiS4" style="text-align: right" title="Available for sale securities, amortized cost">40,359,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zQIbtI3Ifarf" style="text-align: right" title="Available for sale securities, unrecognized holding gain">506,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_fKDEp_zzOaQARcevXa" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,702,905</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zjszvtROIw22" style="text-align: right" title="Available for sale securities, allowance for credit losses">(6,049</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z1T9FBEN6ACh" style="text-align: right" title="Available for sale securities, estimated fair value">36,157,571</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; padding-bottom: 1.5pt; 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_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_z1Z9jSFEjkvg" 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_98A_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_z4SykZFCk3Q9" 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_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_fKDEp_zMUAmHOG9Moa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1158">-</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--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zCPzWZD9WcP8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1160">-</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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zad5HH6Dv117" 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 style="padding-bottom: 1.5pt"> </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><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 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">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231_zUAfc5IHq8D5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">390,884,441</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231_z71uQa43S5x9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">4,550,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231_fKDEp_zBYi48xzo8i3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(13,584,120</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231_z71vEerzzmbd" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, allowance for credit losses">(314,549</td><td style="padding-bottom: 2.5pt; text-align: 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_c20231231_zBTFWlVN4eN1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">381,535,986</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_985_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zuXsziQaSzwh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">10,571,505</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zucJ7IwWk5V" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,504,141</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_fKDEp_zwmmvbtfWxt9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities - gross unrealized losses">(439,575</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">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zKFtXBNbdn9f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">13,636,071</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zaLOTUG59L3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">10,571,505</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">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zOcMWVDfu8T2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,504,141</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_fKDEp_z0ZBHGZZdvPe" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities - gross unrealized losses">(439,575</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">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_z8HwYHXURI09" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">13,636,071</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zaa3D2DW7eKk" style="text-align: right" title="Mortgage loans on real estate and construction">103,153,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98F_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z1uFs9RTFf3i" style="text-align: right" title="Mortgage loans on real estate and construction">104,052,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_982_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zc5sB1oZLkRh" style="text-align: right" title="Mortgage loans on real estate and construction">74,176,538</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98F_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231_zRVeKWRxVODf" style="text-align: right" title="Mortgage loans on real estate and construction, unamortized deferred loan fees, net">(1,623,226</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20231231_z0lymLBZDYW8" style="text-align: right" title="Mortgage loans on real estate and construction, allowance for losses">(3,818,653</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98D_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231_zeNmLjxsZEa9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction, discount">(324,157</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_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20231231_zW0BmXZlstVg" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">275,616,837</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: justify">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_98E_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zuxZAITvcImg" style="text-align: right" title="Real estate held for investment, net of depreciation">40,924,865</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98B_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_ziM9rWeP9c1k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment, net of depreciation">142,494,427</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: justify; 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_985_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231_zHpLuHBBOlp7" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment, net of depreciation">183,419,292</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: justify">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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z3vit29orvU8" style="text-align: right" title="Real estate held for sale"><span style="-sec-ix-hidden: xdx2ixbrl1210">-</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"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zoUK5r6yIQnc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for sale">3,028,973</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: justify; 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_986_eus-gaap--RealEstateHeldforsale_iI_c20231231_zJswrlq4nsa4" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">3,028,973</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_98A_ecustom--PolicyLoansAmortizedCost_iI_c20231231_zJbk4iCtfBma" style="text-align: right" title="Policy loans">13,264,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_980_ecustom--InsuranceAssignmentsAmortizedCost_iI_c20231231_zaxpgJTAuQff" style="text-align: right" title="Insurance assignments">45,605,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_980_eus-gaap--FederalHomeLoanBankStock_iI_c20231231_fKDIp_zbz2qm2JQVmb" style="text-align: right" title="Federal home loan bank stock">2,279,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98D_ecustom--OtherInvestmentsAmortizedCost_iI_c20231231_zxCFhn9ziCA7" style="text-align: right" title="Other investments">9,809,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_983_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di_c20231231_zrSVNitrC2qe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses">(1,553,836</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 policy loans and other investments</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--PolicyAndOtherLoansReceivableNet1_iI_c20231231_zIJeJw94nNgi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total policy loans and other investments">69,404,617</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">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_c20231231_z3ESx7Cz4l8b" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">10,170,790</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 investments</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--Investments_iI_c20231231_zXrcWALa8fS8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total investments">936,812,566</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"><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"><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> <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_zgtrVRFbclik" 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_F16_zZWDZwXBRjA2" 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_F02_zkBvxkX2tj9f" 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_zqk1s2Chup7h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_90A_eus-gaap--FederalHomeLoanBankStock_iI_c20231231__srt--ProductOrServiceAxis__us-gaap--MembershipMember_zMALij0Ipwvg" title="Short term investment">530,900</span> of Membership stock and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_90C_eus-gaap--FederalHomeLoanBankStock_iI_c20231231__srt--ProductOrServiceAxis__custom--ActivityStockDueMember_zcSUhzaJTG83" title="Short term investment">1,748,900</span> of Activity stock due to short-term advances and letters of credit.</span></td> </tr></table> <p id="xdx_8A8_zKIz2LDZBe86" 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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">There were no investments, aggregated by issuer, of more than 10% of shareholders’ equity (before net unrealized gains and losses on equity securities and fixed maturity securities) as of June 30, 2024, other than investments issued or guaranteed by the United States Government.</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>Fixed Maturity Securities</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 table below summarizes unrealized losses on fixed maturity securities available for sale that were carried at estimated fair value as of June 30, 2024 and December 31, 2023. 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 id="xdx_89A_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_zkQL6sketHO9" 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 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="display: none"><span id="xdx_8BA_zVLT72JC3tH6">Schedule of Fair Value of Fixed Maturity Securities</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zwdO2MLjkDJl" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">112,212</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zSICwshpzLed" style="width: 6%; text-align: right" title="Available for sale securities, fair value">42,279,344</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zwNZYgvgiw0k" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">849,045</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zPYzJZVPaJz9" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">22,526,803</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zZcsf01NpmI4" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">961,257</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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zMP4DgQWgwS9" style="width: 6%; text-align: right" title="Available for sale securities, fair value">64,806,147</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_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zpD9cIKlxxui" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1252">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z52oCwaeX9Wh" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl1254">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zWuwNJAvh12c" style="text-align: right" title="Available for sale securities, unrecognized holding loss">289,225</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zeTbWvP9leb" style="text-align: right" title="Available for sale securities, fair value">5,291,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zXNafObvgAi6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">289,225</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z8dE12mS4et1" style="text-align: right" title="Available for sale securities, fair value">5,291,113</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_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zyw7PcSjw6m" style="text-align: right" title="Available for sale securities, unrecognized holding loss">593,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zxvV85ELvTOj" style="text-align: right" title="Available for sale securities, fair value">31,797,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zfec2j8OCTx7" style="text-align: right" title="Available for sale securities, unrecognized holding loss">7,189,876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zt386XYrEUa6" style="text-align: right" title="Available for sale securities, fair value">117,820,419</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zeryGueAjwVl" style="text-align: right" title="Available for sale securities, unrecognized holding loss">7,783,014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zi9OmqAmWLWl" style="text-align: right" title="Available for sale securities, fair value">149,617,954</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-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_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zTIgqVSRhlnj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">9,481</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zNvkULhUEYU8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">2,816,918</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zkDCfTw07g7h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,440,164</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zPjt4vncpdbd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">22,812,836</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zDCSAnyhX3qd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,449,645</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z5hJhFLxszhg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">25,629,754</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_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630_zF3dZtSFh58g" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">714,831</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630_zJkY0B4PTjtf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">76,893,797</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630_zH2X5SSsBS95" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">12,768,310</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630_zIvT2TV59bC1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">168,451,171</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630_z5p26NcGIyO5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">13,483,141</td><td style="padding-bottom: 2.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630_zG2tknL7UZtd" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">245,344,968</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><td> </td> <td style="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, 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: 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_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z8xubE13pm9a" style="text-align: right" title="Available for sale securities, unrecognized holding loss">29,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zmBTYNAGWOd4" style="text-align: right" title="Available for sale securities, fair value">9,436,090</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zqtjaTcDUyf" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,387,054</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z7qvsvWtUvY4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">70,885,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z2srG2DcyaUb" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,416,448</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zE2I5nzUgWq6" style="text-align: right" title="Available for sale securities, fair value">80,321,493</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_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zUk5hGHvDVe1" style="text-align: right" title="Available for sale securities, unrecognized holding loss">11,105</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zbjygbsC7g41" style="text-align: right" title="Available for sale securities, fair value">470,325</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zmuefXcMHju8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">308,155</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zCC8gPT9ar1c" style="text-align: right" title="Available for sale securities, fair value">5,284,498</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z1OFyxPOIAbi" style="text-align: right" title="Available for sale securities, unrecognized holding loss">319,260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zPHyzzrzh97c" style="text-align: right" title="Available for sale securities, fair value">5,754,823</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zjDkUUSq2mu4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">529,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zpV7sh8s6XPb" style="text-align: right" title="Available for sale securities, fair value">32,507,773</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zAhrqM3FL7bh" style="text-align: right" title="Available for sale securities, unrecognized holding loss">6,615,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zmKD9E94pmK5" style="text-align: right" title="Available for sale securities, fair value">107,556,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_z82hopBIwGMa" style="text-align: right" title="Available for sale securities, unrecognized holding loss">7,145,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zA3kpXAeW1W7" style="text-align: right" title="Available for sale securities, fair value">140,063,989</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-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_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zDSvdNhThEM1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">29,799</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 id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zZCTA6V0qMLl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">2,260,445</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z4eadX95qzl4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,673,106</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zPW5M0kwMNB2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">22,184,174</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_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zk1q2YUAAcxc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,702,905</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zLnYajyPmLph" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">24,444,619</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_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231_zCTzuCBQRZjj" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">599,958</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231_zrEPWg4fUF9h" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">44,674,633</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231_zUHcfDDa7Iti" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">12,984,162</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231_z6Chc6mcniDg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">205,910,291</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231_zXkFz4xzCykh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">13,584,120</td><td style="padding-bottom: 2.5pt; text-align: 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_c20231231_zxf1PzGz9p6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">250,584,924</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zX6h3KRRNAYd" 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 646 securities with fair values aggregating <span id="xdx_90B_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20240630__us-gaap--InvestmentTypeAxis__custom--SixHundredAndFourtySixSecuritiesMember_zzOqMGOtDuFg" title="Average market value over amortized cost">94.8</span>% of the aggregate amortized cost as of June 30, 2024. Relevant holdings were comprised of 606 securities with fair values aggregating <span id="xdx_902_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20231231__us-gaap--InvestmentTypeAxis__custom--SixHundredSixSecuritiesMember_zuGDD3sxOrqb" title="Average market value over amortized cost">94.9</span>% of the aggregate amortized cost as of December 31, 2023. Credit loss release of $<span id="xdx_904_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_c20240401__20240630_zeTwoMBdfVfj" title="Credit loss recognized">16,289</span> and credit loss provision of $<span id="xdx_903_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_c20230401__20230630_zl0m3vZedUXg" title="Credit loss recognized">44,505</span> have been recognized for the three month periods ended June 30, 2024 and 2023, respectively. Credit loss provision of $<span id="xdx_906_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_c20240101__20240630_zaQVTNtOUad5" title="Credit loss recognized">79,711</span> and $<span id="xdx_907_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_c20230101__20230630_znGxKJLbDcPg" title="Credit loss recognized">224,005</span> have been recognized for the six month periods ended June 30, 2024 and 2023, 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 increases in interest 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 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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"><i>Evaluation of Allowance for Credit Losses</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">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 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 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”) and other industry rating agencies. Securities with a rating of 1 or 2 are considered investment grade and are not reviewed for credit loss unless current market data or recent company news could lead to a credit downgrade. Securities with ratings of 3 to 5 are evaluated for credit loss. 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. Securities with a rating of 6 are automatically determined to be impaired and a credit loss is recognized in 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></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">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: 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">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: 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">If the Company does not intend to sell a debt security and it is less likely than not that the Company will be required to sell the debt security but the Company also does 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: 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">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: 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 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: 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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"><i>Credit Quality Indicators</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">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_902_ecustom--DebtSecuritiesAvailableForSalePercentInvestmentGrade_iI_pid_dp_c20240630_zR3YZahvax8f" title="Fixed maturity securities rated investment grade, percent">98.1</span>% and <span id="xdx_901_ecustom--DebtSecuritiesAvailableForSalePercentInvestmentGrade_iI_pid_dp_c20231231_zEJvMOcqpcB7" title="Fixed maturity securities rated investment grade, percent">98.2</span>% of its fixed maturity securities rated investment grade as of June 30, 2024 and December 31, 2023, respectively. 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 id="xdx_89C_ecustom--ScheduleofCreditQualityofFixedMaturitySecurityPortfoliobyNAICDesignationTableTextBlock_zGYh1iMiBzz1" 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><span style="display: none"><span id="xdx_8B1_zcWuEZfr6SVh">Schedule of Credit Quality of Fixed Maturity Security Portfolio by NAIC Designation</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="6" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2024</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, 2023</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 <br/>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 <br/>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 <br/>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 <br/>Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 22%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zZxo7QSP2vU9" style="width: 16%; text-align: right" title="Amortized cost">188,735,664</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zoDq5jeuSP" style="width: 16%; text-align: right" title="Estimated fair value">182,709,415</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zFskZ4Dq1rub" style="width: 15%; text-align: right" title="Amortized cost">221,933,425</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_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_z19JwuCA5oY9" style="width: 15%; text-align: right" title="Estimated fair value">216,975,288</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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zKiH2Mkdermc" style="text-align: right" title="Amortized cost">164,475,503</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zgDzRyA7Prwh" style="text-align: right" title="Estimated fair value">159,828,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_z8fYrGJg9nJ" style="text-align: right" title="Amortized cost">161,062,016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zdOqBlJyWxnc" style="text-align: right" title="Estimated fair value">157,346,803</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_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zsOs9DECImZ8" style="text-align: right" title="Amortized cost">6,067,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zpjOBQPNXIX" style="text-align: right" title="Estimated fair value">5,716,888</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zDjKS6vuSt2k" style="text-align: right" title="Amortized cost">6,418,829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zHRIqUdOl6E1" style="text-align: right" title="Estimated fair value">5,953,542</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_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zu2VVIkSGsNg" style="text-align: right" title="Amortized cost">827,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_z5xgfLLsAK1h" style="text-align: right" title="Estimated fair value">806,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_za5mqBiVyUpi" style="text-align: right" title="Amortized cost">982,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zGg5D2caBF5d" style="text-align: right" title="Estimated fair value">948,478</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_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zfO8pHMYyfi8" style="text-align: right" title="Amortized cost">242,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zoElnK0Q2Wu5" style="text-align: right" title="Estimated fair value">37,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zcKmJl1lPyy1" style="text-align: right" title="Amortized cost">236,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zCXsbkmnMJC3" style="text-align: right" title="Estimated fair value">51,875</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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zwsQ3pKHevab" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">1,195</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zicxzqu9RTq4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value"><span style="-sec-ix-hidden: xdx2ixbrl1420">-</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_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zr5Kd8hpSLj6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">1,233</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zNGTHGdKTaVa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value"><span style="-sec-ix-hidden: xdx2ixbrl1424">-</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 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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zXA4qsnq7P7b" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">360,349,601</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">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zYaQucLrgGpd" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">349,098,027</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zZPHVwsCGzX" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">390,634,441</td><td style="padding-bottom: 2.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NationalAssociationOfInsuranceCommissionersMember_z8g7FRXuNi23" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">381,275,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zlx09wAhDwQf" 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_892_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossTableTextBlock_z6hW8K3GOW18" 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 tables present a roll forward of the Company’s allowance for credit losses on fixed maturity securities available for sale for the three month periods ended June 30, 2024:</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 id="xdx_8BA_zP52LqdYe51b" style="display: none">Schedule of Allowance for Credit Losses on Fixed Maturity Securities Available for Sale</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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> </td> <td colspan="2" id="xdx_4B2_us-gaap--FairValueByAssetClassAxis_us-gaap--USTreasurySecuritiesMember_zLAERf27yAee"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B6_us-gaap--FairValueByAssetClassAxis_us-gaap--USStatesAndPoliticalSubdivisionsMember_zGynOqez1Oqj"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BF_us-gaap--FairValueByAssetClassAxis_us-gaap--CorporateDebtSecuritiesMember_zM40JHHIT1L3"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BC_us-gaap--FairValueByAssetClassAxis_us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zd5aFLpLUrk6"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B0_zeg2L4enZaT6"> </td><td> </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">Three Months Ended June 30, 2024</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 including public utilities</td><td style="padding-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_432_c20240401__20240630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zsGbfubu2y5d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Beginning balance - March 31, 2024</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: xdx2ixbrl1436">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">             <span style="-sec-ix-hidden: xdx2ixbrl1437">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">398,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">12,049</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">410,549</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 id="xdx_404_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossNotPreviouslyRecorded_zwxmJyFS1Ayc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Additions for credit losses not previously recorded</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1442">-</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: xdx2ixbrl1443">-</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: xdx2ixbrl1444">-</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: xdx2ixbrl1445">-</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: xdx2ixbrl1446">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtSecuritiesAvailableForSaleAllowancesForCreditLossPeriodIncreaseDecrease_zfI3g8ASFpV" 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: xdx2ixbrl1448">-</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: xdx2ixbrl1449">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,289</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: xdx2ixbrl1451">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,289</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSecuritiesSold_zk8xlCzk8MGc" 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: xdx2ixbrl1454">-</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: xdx2ixbrl1455">-</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: xdx2ixbrl1456">-</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: xdx2ixbrl1457">-</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: xdx2ixbrl1458">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_zHFqvyz1Aahh" 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: xdx2ixbrl1460">-</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: xdx2ixbrl1461">-</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: xdx2ixbrl1462">-</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: xdx2ixbrl1463">-</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: xdx2ixbrl1464">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zsIWbljxdPs5" 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: xdx2ixbrl1466">-</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: xdx2ixbrl1467">-</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: xdx2ixbrl1468">-</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: xdx2ixbrl1469">-</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: xdx2ixbrl1470">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_z4K174F0mn5l" 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: xdx2ixbrl1472">-</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: xdx2ixbrl1473">-</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: xdx2ixbrl1474">-</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: xdx2ixbrl1475">-</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: xdx2ixbrl1476">-</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 style="padding-bottom: 1.5pt"> </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><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 id="xdx_438_c20240401__20240630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zHayKkwvI8E5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending Balance - June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1478">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1479">-</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">382,211</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,049</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 style="border-bottom: Black 2.5pt double; text-align: right">394,260</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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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: 90%"> <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_zgjb69BnWVfb" 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_zYD9yH0hnTjh" 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_znSwI9fU2ig5" 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_zfuATwBhSfKk" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4B0_zSoUz2Hdw0T1" 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">Three 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 including public utilities</td><td style="padding-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_431_c20230401__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zJ7BvLRBW4Xe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Beginning balance - March 31, 2023</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: xdx2ixbrl1484">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1485">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</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">$</td><td style="width: 9%; text-align: right">             <span style="-sec-ix-hidden: xdx2ixbrl1487">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">179,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr 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_z0M9Gs9W66Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Additions for credit losses not previously recorded</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1490">-</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: xdx2ixbrl1491">-</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: xdx2ixbrl1492">-</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: xdx2ixbrl1493">-</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: xdx2ixbrl1494">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtSecuritiesAvailableForSaleAllowancesForCreditLossPeriodIncreaseDecrease_zt7FysoBQYHj" 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: xdx2ixbrl1496">-</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: xdx2ixbrl1497">-</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: xdx2ixbrl1499">-</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_z10gWqorlgql" 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: xdx2ixbrl1502">-</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: xdx2ixbrl1503">-</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: xdx2ixbrl1504">-</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: xdx2ixbrl1505">-</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: xdx2ixbrl1506">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_z1iDKeoOXC4d" 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: xdx2ixbrl1508">-</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: xdx2ixbrl1509">-</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: xdx2ixbrl1510">-</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: xdx2ixbrl1511">-</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: xdx2ixbrl1512">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zM64n9oRi7Ii" 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: xdx2ixbrl1514">-</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: xdx2ixbrl1515">-</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: xdx2ixbrl1516">-</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: xdx2ixbrl1517">-</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: xdx2ixbrl1518">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_zSfb9gmRwTS6" 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: xdx2ixbrl1520">-</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: xdx2ixbrl1521">-</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: xdx2ixbrl1522">-</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: xdx2ixbrl1523">-</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: xdx2ixbrl1524">-</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 style="padding-bottom: 1.5pt"> </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><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 id="xdx_432_c20230401__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_z1ViQVjyuiZ3" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1527">-</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: xdx2ixbrl1529">-</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 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 tables present a roll forward of the Company’s allowance for credit losses on fixed maturity securities available for sale for the six month periods ended June 30, 2024:</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: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_4B2_us-gaap--FairValueByAssetClassAxis_us-gaap--USTreasurySecuritiesMember_zV3VC03QHSJj"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B6_us-gaap--FairValueByAssetClassAxis_us-gaap--USStatesAndPoliticalSubdivisionsMember_znqEKu4TWki7"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BF_us-gaap--FairValueByAssetClassAxis_us-gaap--CorporateDebtSecuritiesMember_zcRIwemnkyS"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BC_us-gaap--FairValueByAssetClassAxis_us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z5T0lxJL5Zo3"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B0_zrSdH6XQGB86"> </td><td> </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, 2024</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 including public utilities</td><td style="padding-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_435_c20240101__20240630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_z6wyV2PWrNNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Beginning balance - January 1, 2024</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: xdx2ixbrl1532">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">          <span style="-sec-ix-hidden: xdx2ixbrl1533">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">308,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,049</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">314,549</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 id="xdx_404_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossNotPreviouslyRecorded_zwYgGZ3YXxk5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Additions for credit losses not previously recorded</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1538">-</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: xdx2ixbrl1539">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtSecuritiesAvailableForSaleAllowancesForCreditLossPeriodIncreaseDecrease_zFbScC2troA9" 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: xdx2ixbrl1544">-</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: xdx2ixbrl1545">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,711</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: xdx2ixbrl1547">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,711</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSecuritiesSold_zcvE0UH2EMt6" 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: xdx2ixbrl1550">-</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: xdx2ixbrl1551">-</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: xdx2ixbrl1552">-</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: xdx2ixbrl1553">-</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: xdx2ixbrl1554">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_zIoui3NgUdKa" 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: xdx2ixbrl1556">-</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: xdx2ixbrl1557">-</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: xdx2ixbrl1558">-</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: xdx2ixbrl1559">-</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: xdx2ixbrl1560">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zL4GP5EjdpX8" 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: xdx2ixbrl1562">-</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: xdx2ixbrl1563">-</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: xdx2ixbrl1564">-</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: xdx2ixbrl1565">-</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: xdx2ixbrl1566">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_zO7dgKQH72qg" 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: xdx2ixbrl1568">-</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: xdx2ixbrl1569">-</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: xdx2ixbrl1570">-</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: xdx2ixbrl1571">-</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: xdx2ixbrl1572">-</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 style="padding-bottom: 1.5pt"> </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><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 id="xdx_439_c20240101__20240630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zPkWBnX57cC" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending Balance - June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1574">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1575">-</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">382,211</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,049</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 style="border-bottom: Black 2.5pt double; text-align: right">394,260</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> <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_4B2_us-gaap--FairValueByAssetClassAxis_us-gaap--USTreasurySecuritiesMember_zTJ5Xf8SqFra"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B6_us-gaap--FairValueByAssetClassAxis_us-gaap--USStatesAndPoliticalSubdivisionsMember_zu0Xg6c3oy7g"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BF_us-gaap--FairValueByAssetClassAxis_us-gaap--CorporateDebtSecuritiesMember_zSjoizNaEuF8"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BC_us-gaap--FairValueByAssetClassAxis_us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zwj4iOSN6nZ3"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B0_znBmf7YwXjJd"> </td><td> </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 including public utilities</td><td style="padding-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_438_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zBxeKkxsoh5c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Beginning balance - January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1580">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1581">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1582">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">               <span style="-sec-ix-hidden: xdx2ixbrl1583">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1584">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zRsRWoNEng8l" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1586">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1587">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1588">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">               <span style="-sec-ix-hidden: xdx2ixbrl1589">-</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: xdx2ixbrl1590">-</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_zmBFJPhEKpic" 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: xdx2ixbrl1592">-</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: xdx2ixbrl1593">-</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: xdx2ixbrl1595">-</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_z46zEB4ywKCf" 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: xdx2ixbrl1598">-</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: xdx2ixbrl1599">-</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: xdx2ixbrl1601">-</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_zVviSovxY1b5" 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: xdx2ixbrl1604">-</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: xdx2ixbrl1605">-</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: xdx2ixbrl1606">-</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: xdx2ixbrl1607">-</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: xdx2ixbrl1608">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_zfXvGIqtFPv2" 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: xdx2ixbrl1610">-</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: xdx2ixbrl1611">-</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: xdx2ixbrl1612">-</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: xdx2ixbrl1613">-</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: xdx2ixbrl1614">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zYULGgdnZE6f" 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: xdx2ixbrl1616">-</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: xdx2ixbrl1617">-</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: xdx2ixbrl1618">-</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: xdx2ixbrl1619">-</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: xdx2ixbrl1620">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_zmSMmoMbr2Kl" 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: xdx2ixbrl1622">-</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: xdx2ixbrl1623">-</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: xdx2ixbrl1624">-</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: xdx2ixbrl1625">-</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: xdx2ixbrl1626">-</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 style="padding-bottom: 1.5pt"> </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><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 id="xdx_43C_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zp2rvFU9iJE7" 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 style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1628">-</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1629">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1631">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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> <tr id="xdx_43A_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zCBZj60eWQhg" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1634">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1635">-</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: xdx2ixbrl1637">-</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_8AC_zQtIt4uMdvT" 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: 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 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_zNEsNx0lK291" 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 the estimated fair value of fixed maturity securities available for sale as of June 30, 2024, 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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BE_zX4f6gTErVPg" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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 <br/>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 <br/>Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Due in 1 year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zddZKvhDEZ9k" style="width: 18%; text-align: right" title="Amortized cost">28,273,026</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_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zWvwrIPmo0N" style="width: 18%; text-align: right" title="Estimated fair value">28,077,221</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_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zIDi4P2lAJWg" style="text-align: right" title="Amortized cost">127,055,688</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zTBhz3WKiSmi" style="text-align: right" title="Estimated fair value">124,443,548</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_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zHOcb49vtt9b" style="text-align: right" title="Amortized cost">102,523,947</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_z4xTaBBpvF2e" style="text-align: right" title="Estimated fair value">101,192,513</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_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_z9mdSqQLCAzb" style="text-align: right" title="Amortized cost">65,502,596</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zXGEDAUf1i55" style="text-align: right" title="Estimated fair value">62,592,074</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_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zCorbniYtqnc" style="text-align: right" title="Amortized cost">36,994,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zdBsSkdN1M3a" style="text-align: right" title="Estimated fair value">32,792,671</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_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zg3lBJBaxclk" 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_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zVTjCYsUovBa" 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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630_zgXaN7ax7Zu" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">360,599,601</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_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630_zS7COAkas3Q2" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">349,358,027</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zt2pSeTshRB2" 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--ScheduleOfMajorCategoriesOfNetInvestmentIncomeTableTextBlock_gL3SOMCONIITT-MLXI_zzIstDl0f0me" 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">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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_z3l5XvQXh1z" style="display: none">Schedule of Major Categories of Net Investment Income</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_497_20240401__20240630_zdiw1nEOizs8" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230401__20230630_zHOW4UUkgwDa" 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_20240101__20240630_zFjYnFOoV4r3" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230101__20230630_zztSlfHSAws7" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_407_ecustom--ProceedsReceivedFromSaleOfFixedMaturityAvailableForSaleSecurities_zZltFUObCbnf" 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">427,253</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1675">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">607,242</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></tr> <tr id="xdx_405_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_zpt9YVj43TKl" 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">24,031</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: xdx2ixbrl1680">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,334</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></tr> <tr id="xdx_403_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_zqZsaqARnv04" 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">(36,646</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: xdx2ixbrl1685">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(37,499</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></tr> </table> <p id="xdx_8A3_zFyuHmKn6kmj" 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Assets on Deposit, Held in Trust, and Pledged as Collateral</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_893_eus-gaap--StatutoryAccountingPracticesDisclosureTextBlock_z2YEz5M9u4i9" 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">Assets on deposit with life insurance regulatory authorities as required by law were 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 id="xdx_8BD_zZ1TGfR4u0q9" style="display: none">Schedule of Assets on Deposit With Life Insurance</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_493_20240630_zlaXAMytoLfk" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">June 30, <br/>2024</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20231231_zidI70Zxosjd" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">December 31, <br/> 2023</p></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_400_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_hus-gaap--FinancialInstrumentAxis__custom--LifeInsuranceRegulatoryAuthoritiesMember_maAHBIRzPvs_zZpGfbSLzOg9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Fixed maturity securities available for sale at estimated fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,202,936</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,206,650</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--PolicyAndOtherLoansReceivableNet1_iI_hus-gaap--FinancialInstrumentAxis__custom--LifeInsuranceRegulatoryAuthoritiesMember_maAHBIRzPvs_zYrAzHpzCfH9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">400,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">400,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashEquivalentsAtCarryingValue_iI_hus-gaap--FinancialInstrumentAxis__custom--LifeInsuranceRegulatoryAuthoritiesMember_maAHBIRzPvs_z6E0bDSYdwv3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,424,707</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,909,215</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AssetsHeldByInsuranceRegulators_iTI_hus-gaap--FinancialInstrumentAxis__custom--LifeInsuranceRegulatoryAuthoritiesMember_mtAHBIRzPvs_z74U1taxj1Yc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total assets on deposit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,027,643</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,515,865</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets held in trust related to third-party reinsurance agreements were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">June 30, <br/>2024</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">December 31, <br/> 2023</p></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_400_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_hus-gaap--TypeOfArrangementAxis__custom--ThirdPartyReinsuranceAgreementsMember_maAHITzmMI_zJtaeSH10U4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Fixed maturity securities available for sale at estimated fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">28,134,790</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">27,903,952</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CashEquivalentsAtCarryingValue_iI_hus-gaap--TypeOfArrangementAxis__custom--ThirdPartyReinsuranceAgreementsMember_maAHITzmMI_zpNTko5D8n1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">776,883</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,101,052</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AssetsHeldInTrust_iTI_hus-gaap--TypeOfArrangementAxis__custom--ThirdPartyReinsuranceAgreementsMember_mtAHITzmMI_zufbwY0dG4Xh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 2.5pt">Total assets on deposit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,911,673</td><td style="padding-bottom: 2.5pt; 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">30,005,004</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"><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”). Assets pledged as collateral with the FHLB are presented below. These pledged securities are used as collateral for any FHLB cash advances.</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: 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"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">June 30, <br/>2024</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">December 31, <br/> 2023</p></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_hus-gaap--PledgedStatusAxis__us-gaap--AssetPledgedAsCollateralMember_maFIOAFzw5I_z27heptnDrX4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1.5pt">Fixed maturity securities available for sale at estimated fair value</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 style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">58,645,012</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">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">93,903,089</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iTI_hus-gaap--PledgedStatusAxis__us-gaap--AssetPledgedAsCollateralMember_mtFIOAFzw5I_z3fHdobcEyDk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 2.5pt">Total assets pledged as collateral</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">58,645,012</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">93,903,089</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zohWpjRpKojj" 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> </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"><b>Real Estate Held for Investment and Held for Sale</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 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: 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">Commercial Real Estate Held for Investment and Held for Sale</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 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: 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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 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 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: 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 currently owns and operates six commercial properties in two 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: 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 aggregated net book value of commercial real estate serving as collateral for bank loans was $<span id="xdx_901_eus-gaap--RealEstateGrossAtCarryingValue_iI_c20240630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z2kL4wpD7Xz9" title="Collateral for bank loans">121,972,571</span> and $<span id="xdx_906_eus-gaap--RealEstateGrossAtCarryingValue_iI_c20231231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zl8ssZekBBv7" title="Collateral for bank loans">124,381,467</span> as of June 30, 2024 and December 31, 2023, respectively. The associated bank loan carrying values totaled $<span id="xdx_902_eus-gaap--LoansPayableToBank_iI_c20240630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zEfzZMphM8M7" title="Bank and other loans payable">96,911,932</span> and $<span id="xdx_90D_eus-gaap--LoansPayableToBank_iI_c20231231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z40smiCTW6gh" title="Bank and other loans payable">97,807,614</span> as of June 30, 2024 and December 31, 2023, 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">During the three and six month periods ended June 30, 2024 and 2023, 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: 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">During the three month periods ended June 30, 2024 and 2023, the Company recorded depreciation expense on commercial real estate held for investment of $<span id="xdx_904_eus-gaap--DepreciationDepletionAndAmortization_c20240401__20240630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zVSfMNxUMMg9" title="Depreciation expense">1,418,301</span> and $<span id="xdx_901_eus-gaap--DepreciationDepletionAndAmortization_c20230401__20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zhEPOx6rJTw7" title="Depreciation expense">1,576,901</span>, respectively, and of $<span id="xdx_905_eus-gaap--DepreciationDepletionAndAmortization_c20240101__20240630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zrgf8qTzgwS5" title="Depreciation expense">2,946,094</span> and $<span id="xdx_90B_eus-gaap--DepreciationDepletionAndAmortization_c20230101__20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z7cqsmYZ5Dtj" title="Depreciation expense">3,142,828</span> during the six month periods ended June 30, 2024 and 2023, 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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--RealEstateInvestmentFinancialStatementsDisclosureTextBlock_zsLgtOk3qsy7" 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 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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zwzGvDovdDgf" style="display: none">Schedule of Commercial Real Estate Investment</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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, <br/>2024</td><td style="padding-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, 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">June 30, <br/>2024</td><td style="padding-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, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Utah (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zu3QYh08hCmb" style="width: 12%; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">128,101,446</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--RealEstateInvestmentPropertyNet_iI_c20231231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zgxb52ARNrRh" style="width: 12%; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">142,475,177</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--TotalSquareFootage_iI_uSqft_c20240630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zF9BqRcg4f9a" style="width: 12%; text-align: right" title="Total square footage">546,941</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_c20231231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zyNtrCFsXgvd" style="width: 12%; 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 style="padding-bottom: 1.5pt">Louisiana</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--RealEstateInvestmentPropertyNet_iI_c20240630__srt--StatementGeographicalAxis__stpr--LA__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zUN4bxNUmkZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">18,918</td><td style="padding-bottom: 1.5pt; text-align: 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--RealEstateInvestmentPropertyNet_iI_c20231231__srt--StatementGeographicalAxis__stpr--LA__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zvmntg4QeWW7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">19,250</td><td style="padding-bottom: 1.5pt; text-align: 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_ecustom--TotalSquareFootage_iI_uSqft_c20240630__srt--StatementGeographicalAxis__stpr--LA__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zFBNMj0kTdle" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total square footage">1,622</td><td style="padding-bottom: 1.5pt; text-align: 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--TotalSquareFootage_iI_uSqft_c20231231__srt--StatementGeographicalAxis__stpr--LA__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zAKWmMmTa3O7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total square footage">1,622</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"> </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="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_987_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zK5ZPt9m6wLj" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">128,120,364</td><td style="padding-bottom: 2.5pt; text-align: 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--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zIdRn7K2YMx5" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">142,494,427</td><td style="padding-bottom: 2.5pt; text-align: 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--TotalSquareFootage_iI_uSqft_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zwGmGzFZRI89" style="border-bottom: Black 2.5pt double; text-align: right" title="Total square footage">548,563</td><td style="padding-bottom: 2.5pt; text-align: 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_ecustom--TotalSquareFootage_iI_uSqft_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zXPfrlnpJSYa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total square footage">627,542</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"><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"><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> <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_F0E_zc0t1kYrTVsd" 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_F1D_zh5wBBlAvfb5" 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: 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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 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: 0pt 0pt 0pt 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: 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, <br/>2024</td><td style="padding-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, 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">June 30, <br/>2024</td><td style="padding-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, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 36%">Mississippi (1)</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RealEstateHeldforsale_iI_c20240630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zZMv31TuPwsj" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RealEstateHeldforsale_iI_c20231231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zlbmILiYd8vl" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Real estate held for sale">3,028,973</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--AreaOfRealEstateProperty_iI_uSqft_c20240630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_z3xGl265uKl9" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Total square footage"><span style="-sec-ix-hidden: xdx2ixbrl1765">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--AreaOfRealEstateProperty_iI_uSqft_c20231231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zDmohk2OYtge" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Total square footage">19,694</td><td style="padding-bottom: 1.5pt; 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="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 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_988_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zsYJI17m3dY3" 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_98D_eus-gaap--RealEstateHeldforsale_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zXaET75d7vb3" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">3,028,973</td><td style="padding-bottom: 2.5pt; text-align: 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--AreaOfRealEstateProperty_iI_uSqft_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zbgsxZLEHfFc" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate Square footage"><span style="-sec-ix-hidden: xdx2ixbrl1773">-</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--AreaOfRealEstateProperty_iI_uSqft_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zRAfpVVbeqD7" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate Square footage">19,694</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"><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> <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_zncdQ4MqFTT4" 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_F17_zlluYnjDNIj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of approximately 93 acres of undeveloped land for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgUmVhbCBFc3RhdGUgSW52ZXN0bWVudCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--UndevelopedLandMember_z3ZQDC5v1Tdf"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgUmVhbCBFc3RhdGUgSW52ZXN0bWVudCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--UndevelopedLandMember_zmZl4hny21Zk">151,553</span></span> for 2024 and 2023. The remaining property for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgUmVhbCBFc3RhdGUgSW52ZXN0bWVudCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--RealEstateHeldforsale_iI_c20240229__us-gaap--FinancialInstrumentAxis__custom--RemainingPropertyMember_zUeu30q6Gb63">2,877,420</span> was sold in February 2024 for a gain of approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgUmVhbCBFc3RhdGUgSW52ZXN0bWVudCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--RealEstateHeldforsale_iI_c20240229__us-gaap--FinancialInstrumentAxis__custom--GainPropertyMember_ziehxdUztSuf">250,000</span>.</span></td> </tr></table> <p id="xdx_8A4_z9ORY2fby7l1" 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 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: 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">Residential Real Estate Held for Investment and Held for Sale</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 occasionally acquires a small portfolio of residential homes primarily because 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: 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 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: 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">During the three and six month periods ended June 30, 2024 and 2023 the Company did <span id="xdx_906_eus-gaap--ImpairmentLossesRelatedToRealEstatePartnerships_do_c20240401__20240630_zOi32bDlLeyc" title="Impairment losses on residential real estate held for sale"><span id="xdx_900_eus-gaap--ImpairmentLossesRelatedToRealEstatePartnerships_do_c20240101__20240630_zP70h3vBTIM2" title="Impairment losses on residential real estate held for sale"><span id="xdx_903_eus-gaap--ImpairmentLossesRelatedToRealEstatePartnerships_do_c20230401__20230630_zG9h1D07EHX7" title="Impairment losses on residential real estate held for sale"><span id="xdx_90C_eus-gaap--ImpairmentLossesRelatedToRealEstatePartnerships_do_c20230101__20230630_zuvpqc85rRna" title="Impairment losses on residential real estate held for sale">no</span></span></span></span>t 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: 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">During the three month periods ended June 30, 2024 and 2023, the Company recorded depreciation expense on residential real estate held for investment of $<span id="xdx_904_eus-gaap--DepreciationDepletionAndAmortization_c20240401__20240630__us-gaap--InvestmentTypeAxis__custom--ResidentialRealEstate1Member_zbz9Jg8jhqe9" title="Depreciation expense">2,653</span> and $<span id="xdx_90E_eus-gaap--DepreciationDepletionAndAmortization_c20230401__20230630__us-gaap--InvestmentTypeAxis__custom--ResidentialRealEstate1Member_zAvbYRBA2vTf" title="Depreciation expense">2,648</span>, respectively, and $<span id="xdx_90A_eus-gaap--DepreciationDepletionAndAmortization_c20240101__20240630__us-gaap--InvestmentTypeAxis__custom--ResidentialRealEstate1Member_zH0zKYRdC96l" title="Depreciation expense">5,305</span> and $<span id="xdx_906_eus-gaap--DepreciationDepletionAndAmortization_c20230101__20230630__us-gaap--InvestmentTypeAxis__custom--ResidentialRealEstate1Member_zUowuLBINlNb" title="Depreciation expense">5,296</span> during the six month periods ended June 30, 2024 and 2023, 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: 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--ResidentialRealEstateInvestmentTextBlock_zRMSU20sx61j" 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 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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zctlsT4YYla9" style="display: none">Schedule of Residential Real Estate Investment</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <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, <br/>2024</td><td style="padding-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,<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: 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_98A_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_fKDEp_ziMJhFFnj9bl" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for investment">60,200,289</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">$</td><td id="xdx_982_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_fKDEp_zMeSoOXYQWAd" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for investment">40,924,865</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_zxHwxvijtp3e" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment">60,200,289</td><td style="padding-bottom: 2.5pt; text-align: 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--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_z59KJ6tY6bUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment">40,924,865</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"><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 0pt 0pt 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; 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_zE7UWHasdpY2" 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_F10_za2jgGIREzI8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes multiple residential subdivision development projects</span></td> </tr></table> <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></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></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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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 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: 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: 60%"> <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, <br/>2024</td><td style="padding-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, <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: 52%; text-align: left">Lots developed</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--LotsAvailableForSale_c20240101__20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_z67JWXfbBiHe" style="width: 20%; text-align: right" title="Lots available for sale">50</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--LotsAvailableForSale_c20230101__20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zkOfkUIE3rXa" style="width: 20%; text-align: right" title="Lots available for sale">42</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_98A_ecustom--LotsToBeDeveloped_c20240101__20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zWSwjhx64xoj" style="text-align: right" title="Lots to be developed">1,293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LotsToBeDeveloped_c20230101__20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zVPfETZx3v8j" style="text-align: right" title="Lots to be developed">1,145</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_98B_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zz9J35dvubSe" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">60,019,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zjwMIECW1fi2" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">40,739,201</td><td style="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"><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: 0pt 0pt 0pt 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: 50%"> <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, <br/>2024</td><td style="padding-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, <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: 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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember__srt--StatementGeographicalAxis__stpr--UT_zhVeydce5LIa" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for sale">858,977</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">$</td><td id="xdx_98F_eus-gaap--RealEstateHeldforsale_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember__srt--StatementGeographicalAxis__stpr--UT_zvvgWcc4xcC" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for sale">      <span style="-sec-ix-hidden: xdx2ixbrl1823">-</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_zuu1zInDG0Y6" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">858,977</td><td style="padding-bottom: 2.5pt; text-align: 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--RealEstateHeldforsale_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_zQRFGriRTx24" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale"><span style="-sec-ix-hidden: xdx2ixbrl1827">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zsUFuOgIgpgh" 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 net book value of foreclosed residential real estate included in residential real estate held for sale was $<span id="xdx_907_eus-gaap--RealEstateAcquiredThroughForeclosure_iI_c20240630__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_zClXF5DpYGG8" title="Foreclosed real estate expense">858,977</span> and <span id="xdx_906_eus-gaap--RealEstateAcquiredThroughForeclosure_iI_dxL_c20231231__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_ziQY0rw8dXBk" title="Foreclosed real estate expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1831">nil</span></span> as of June 30, 2024 and December 31, 2023, 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"><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: 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_eus-gaap--RealEstateOwnedTextBlock_z9qP28HPryFc" 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 primary business units of the Company occupy a portion of the real estate owned by the Company. As of June 30, 2024, real estate owned and occupied by the Company is 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 id="xdx_8BD_zOyoelrDhsO4" style="display: none">Schedule of Real Estate Owned and Occupied by the Company</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">Location</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid">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_F45_zsQawTY0UtY8" 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: 32%; 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: 12%; text-align: right"><span id="xdx_90D_ecustom--ApproximateSquareFootage_iI_uSqft_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--MortgageOperationsMember_fKDEp_zrs9wXJNUVj2" 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: 12%; text-align: right"><span id="xdx_905_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--MortgageOperationsMember_fKDEp_z7Bllnckgdac" 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_F49_zqnwDkoop5rb" 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_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperationsMember_fKDIp_zPEuQoRkcxKk" 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_907_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperationsMember_fKDIp_zG3GMAnpITqe" 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_F4B_zzx68ITvDF5" style="text-align: left">812 Sheppard Street, Minden, LA (2) (3)</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_90D_ecustom--ApproximateSquareFootage_iI_uSqft_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales1Member_fKDIpKDMp_z8nWjxuz97P2" 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_904_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales1Member_fKDIpKDMp_zk8A49DsiFfc" 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: 0pt 0pt 0pt 0"><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 0pt 0pt 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; 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_zaLAuzTVkK7g" 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_F1E_z9IH4zCYsV6c" 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 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_F0A_zMkshDI2MaX5" 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_F1F_zPw57KbDePC7" 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> <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_zj4G43p6oA28" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span id="xdx_F1A_zgqVFndr4JP7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Listed for sale</span></td> </tr></table> <p id="xdx_8A4_zMRgVhxPvms" 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></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>Mortgage Loans Held for Investment</b></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></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">Mortgage loans held for investment consist of first and second mortgages. The mortgage loans bear interest at rates ranging from <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240630__srt--RangeAxis__srt--MinimumMember_zEXMqpPP3Hhk" title="Loan interest rate">2.0</span>% to <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240630__srt--RangeAxis__srt--MaximumMember_zjgLOmX2tuNl" title="Loan Interest rate">10.5</span>%, maturity dates range from <span id="xdx_902_eus-gaap--DebtInstrumentTerm_dc_c20240101__20240630__srt--RangeAxis__srt--MinimumMember_z5RmgPBtJk7g" title="Loan term">nine months</span> to <span id="xdx_902_eus-gaap--DebtInstrumentTerm_dtY_c20240101__20240630__srt--RangeAxis__srt--MaximumMember_zFa2f5BVYYQf" 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: 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">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, 2024, the Company had <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240630__srt--StatementGeographicalAxis__stpr--UT_zT0V01YV5cJg" title="Loan interest rate">47</span>%, <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240630__srt--StatementGeographicalAxis__stpr--TX_zjajVl33Kxs" title="Loan interest rate">10</span>%, <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240630__srt--StatementGeographicalAxis__stpr--FL_zfOirw3xVFY9" title="Loan interest rate">8</span>%, <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240630__srt--StatementGeographicalAxis__stpr--CA_zHdVwQXJSpId" title="Loan interest rate">7</span>% and <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240630__srt--StatementGeographicalAxis__stpr--AZ_zDp5HkU1e6i7" title="Loan interest rate">7</span>%, of its mortgage loans from borrowers located in the states of Utah, Texas, Florida, California, and Arizona, respectively. As of December 31, 2023, the Company had <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20231231__srt--StatementGeographicalAxis__stpr--UT_z8dbrylOiRQb" title="Loan interest rate">44</span>%, <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20231231__srt--StatementGeographicalAxis__stpr--FL_zYTJrvFzrKTj" title="Loan interest rate">11</span>%, <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20231231__srt--StatementGeographicalAxis__stpr--CA_zPxeYZGeGaTi" title="Loan interest rate">10</span>%, <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20231231__srt--StatementGeographicalAxis__stpr--TX_zZmGtNUTJv25" title="Loan interest rate">7</span>% and <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20231231__srt--StatementGeographicalAxis__stpr--AZ_z1SsGRzdWdh2" title="Loan interest rate">6</span>% of its mortgage loans from borrowers located in the states of Utah, Florida, California, Texas, and Arizona 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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">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: 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">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 of more than 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: 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>Evaluation of Allowance for Credit Losses</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">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 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 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: 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">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_90B_ecustom--InterestNotAccruedOnNonPerformingLoans_iI_pp0p0_c20240630_zaEkBfK5REXh" title="Interest not accrued on non-performing loans">274,000</span> and $<span id="xdx_902_ecustom--InterestNotAccruedOnNonPerformingLoans_iI_pp0p0_c20231231_zvy4R2Wd4K1f" title="Interest not accrued on non-performing loans">237,000</span> as of June 30, 2024 and December 31, 2023, 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 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: 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">To determine 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: 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">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 guarantor’s) ability to repay.</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">Commercial loans are evaluated for credit loss by analyzing common metrics that are predictors for future credit losses such as debt service coverage ratio (“DSCR”), loan to value (“LTV”), local market conditions, borrower quality, and underlying collateral. The fair value of the underlying collateral is based on a third-party appraisal of the property at origination of the loan. The fair value is assessed if the loan becomes 90 days delinquent. The Company uses these metrics to pool similar loans. The allowance for credit losses is based on estimates, historical experience, probability of loss, value of the underlying collateral, and other factors that affect the collectability of the loan. The Company applies a future loss factor to the outstanding balance of each group to arrive at 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></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></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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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">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: 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">Residential loans are evaluated for credit loss by using relevant available information from both internal and external sources. Among other things, the Company uses its historical delinquency information and considers current and forecasted economic conditions. External sources include a monthly analysis of its residential portfolio by a third party. 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. Analyzing the information from the various sources allows the Company to arrive at 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></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">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: 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">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 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: 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">Residential construction mortgage loans are evaluated for credit loss by considering historical activity and current housing market trends to arrive at a per loan basis point allowance that is recognized at loan origination and for subsequent draws. The per loan basis point is reviewed at least annually or as loan losses or market trends require.</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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--ScheduleOfAllowanceForLoanLossesTableTextBlock_zcijPACamGj2" 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 as of the dates indicated:</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 id="xdx_8B2_zke7OOEZHNPf" style="display: none">Schedule of Allowance for Loan Losses</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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="14" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended</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">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 style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Beginning balance - March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zTnG7D5MZmW9" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">859,622</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zMMHZGmf6xn2" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,862,495</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zpAH68HproJb" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">199,497</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--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240401__20240630_zFtNTlqi75Nk" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,921,614</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Adoption of ASU 2016-13 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zE5LKxk3zfA8" 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_98A_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDEp_z2CklXgJvZN6" 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_988_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDEp_z4JlL76L2FOc" 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_98D_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630_fKDEp_zLF2miWximcc" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13">665,030</td><td style="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_988_ecustom--AllowanceForCreditLossesProvision_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z2FueiAULQA2" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(10,299</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceForCreditLossesProvision_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zDuYDCmUKZ0g" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(83,109</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesProvision_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zzm0WfZhPqda" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">25,646</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesProvision_c20240401__20240630_z6jxQdzb4Qy5" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(67,762</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">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--AllowanceForCreditLossesChargeOffs_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zkI1o4RUbm75" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1908">-</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_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zKlnRA98O7Rb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1910">-</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_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zultub49ZzN1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1912">-</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_ecustom--AllowanceForCreditLossesChargeOffs_c20240401__20240630_zCNpuPcL1qNl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1914">-</span></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, 2024</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_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zyr4vEV3FUBb" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">849,323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z1WSVWox8Ef7" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,779,386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zzZuxd6HCHP1" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">225,143</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">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20240401__20240630_zVQHoahu9641" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,853,852</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - March 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zfR77w1L8MCd" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">758,131</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zX0yU3PJlB9j" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,685,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z6hvxF40GZA1" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">292,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230401__20230630_zZjx7RzF2zsj" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,735,419</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 (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceForCreditLossesProvision_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zOKc66bT5qOd" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">72,924</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLossesProvision_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_z9Y9CV4QJT0j" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(95,240</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceForCreditLossesProvision_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_z4XgKNX5nPKc" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(49,543</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForCreditLossesProvision_c20230401__20230630_fKDIp_zAjWprvqDss5" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(71,859</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">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--AllowanceForCreditLossesChargeOffs_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zz0P5xeHgKX4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1940">-</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_ecustom--AllowanceForCreditLossesChargeOffs_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zqWAgiN3IRNk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1942">-</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_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zHji8NkDtJYh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><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_98C_ecustom--AllowanceForCreditLossesChargeOffs_c20230401__20230630_z3N6Cyn7hLr4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1946">-</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 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_98E_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zWvFycojB1kj" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning 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">$</td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zo3rpCL2ZHSk" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,589,860</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zQGHnFpUnsy3" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning 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">$</td><td id="xdx_98A_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230401__20230630_zhnUOGGMLso5" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,663,560</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Commercial</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential Construction</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Beginning balance - January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zhf8qkZ1OBvk" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,219,653</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zLjfSyAwQdE3" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,390,894</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zThFyVYlvNt4" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">208,106</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_c20240101__20240630_zERB7eAPNIg6" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">3,818,653</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 (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AllowanceForCreditLossesProvision_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zpgbMNMRrZj" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(370,330</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--AllowanceForCreditLossesProvision_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_z3SlYOARODPi" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(611,508</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLossesProvision_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_zoOJaUZTdq3b" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">17,037</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLossesProvision_c20240101__20240630_fKDIp_zguQmdRWDT1h" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(964,801</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">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_98A_ecustom--AllowanceForCreditLossesChargeOffs_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_za6Sa7vE4pLb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1972">-</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_ecustom--AllowanceForCreditLossesChargeOffs_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zRIGRQhi88He" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1974">-</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--AllowanceForCreditLossesChargeOffs_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zailbCm5628d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1976">-</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_c20240101__20240630_ziV98i325Wih" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1978">-</span></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, 2024</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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_znJPKKtvuqTk" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">849,323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zrJs4A3b0rD" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,779,386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zatoggCJDUm7" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">225,143</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">$</td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20240101__20240630_zONmtDlFvAj5" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,853,852</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zvU3zj8ndXU" 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">$</td><td id="xdx_982_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zCZzxyewEAOk" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,739,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zZtRo9ktpwq8" 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_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630_zV2X8FTpdjql" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">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">Adoption of ASU 2016-13 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zynxlw35O4o4" 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_98B_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDEp_z0M6uFiyBAK7" 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_983_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDEp_zBft2woyxydg" 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_zHTym6TW9Zvj" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13">665,030</td><td style="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 (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zFrcQRa6wlIc" 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_98D_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_zlhaN11FgRyh" 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_989_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_zWoDJZBhvMn8" 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_98E_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630_fKDIp_zTj1G4I9BgF6" style="text-align: right" title="Provision for credit losses">28,219</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">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--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_znWM1sANt4Kb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl2012">-</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_988_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zpiKS1KomBTf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl2014">-</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_988_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zDRF4a12Znvl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><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 id="xdx_987_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630_zankv3Yp8cCi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl2018">-</span></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_98B_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zOWIwZYCtNMi" 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">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zKjO2zrAewP3" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">1,589,860</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zB8773oYGdDi" 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_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630_zRiZWCAql6ei" 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: left"> </td></tr> </table> <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></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 0pt 0pt 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; 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_zLdJgrkEEDu5" 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_F1D_z4jur4TbMiXa" 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 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_zztgbbLmIH9d" 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_F1B_zvMoqdV9BD8j" 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_8A0_zz0mpmVP7SWc" 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> </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"> </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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_ecustom--ScheduleOfAgingOfMortgageLoansTextBlock_zTjzltAYo5gb" 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 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: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_zz15WO8VjQk7" style="display: none">Schedule of Aging of Mortgage Loans</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zitOnf0s8Q0d" style="width: 12%; text-align: right" title="Mortgage Loans during period">2,150,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z2cyABjwwNt" style="width: 12%; text-align: right" title="Mortgage Loans during period">8,155,074</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zVd9kcHpcf61" style="width: 12%; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2036">-</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_984_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_ziZbrAgAfU42" style="width: 12%; text-align: right" title="Mortgage Loans during period">10,305,074</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_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zlTbUY5Od0U1" style="text-align: right" title="Mortgage Loans during period">109,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zilwkdahCl3f" style="text-align: right" title="Mortgage Loans during period">1,807,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zkJcGcPOvbe7" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2044">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zCKKr05cWZDj" style="text-align: right" title="Mortgage Loans during period">1,917,162</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td 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_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zJVOrmBLqMO2" style="text-align: right" title="Mortgage Loans during period">405,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zMnzbqNI44Ag" style="text-align: right" title="Mortgage Loans during period">3,367,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zc5UIUZU3okd" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2052">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zpBs29rHZaN3" style="text-align: right" title="Mortgage Loans during period">3,772,379</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">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_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zZPHCIjP1ey" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">191,508</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 id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zXVgMLPxodOi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,965,642</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zSfINTxSqkn4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2060">-</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_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zNUrdIeyN7U6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">2,157,150</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 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_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zsBSBfhQoDF3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">2,856,018</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zTDhriT9kqaa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">15,295,747</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zD3YciFRSVTd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2068">-</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_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zA4XKP7kppN8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">18,151,765</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_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zuPZ5gMNy10i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">70,365,756</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zWDa59r5rEhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">88,372,143</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zTNLAXrCD3Xl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">112,571,713</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zwsabQ1Pzsrk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">271,309,612</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_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zUIgEpaJXNxa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">73,221,774</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zS9piMbmOKA" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">103,667,890</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zOq9GW03lyH6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">112,571,713</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630_zJHXORaeARf8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">289,461,377</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_98D_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zjVNffhVDcS6" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(849,323</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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z0M0xATnzJj9" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(1,779,386</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zbbb6NOCdbrb" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(225,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20240630_zxFurGjsGsbc" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(2,853,852</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_983_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z4PoIJe4tZo9" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(119,303</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zg3AUtZ4akPj" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,195,913</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zaWo3OTFaVjl" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(637,400</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630_zfnASX1tMIEd" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,952,616</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_985_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zTeGTFmlJLHa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(156,409</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zyqOXLvVcoO2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(154,969</td><td style="padding-bottom: 1.5pt; text-align: 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--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zZuaham0dHg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net"><span style="-sec-ix-hidden: xdx2ixbrl2108">-</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_c20240630_zqGFVZb55URl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(311,378</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 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_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zlCOcUfOiKUl" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">72,096,739</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zeXKFcmF0rr4" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">100,537,622</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zQtN2NEt9ZEd" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">111,709,170</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zSIryyUpaUF" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">284,343,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline">December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">30-59 days past due</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z8z0EEt3soD2" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2120">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zrIMSxcAl2bi" style="text-align: right" title="Mortgage Loans during period">3,387,673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zhrRvlCHC81h" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2124">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zV69EbXFzHMl" style="text-align: right" title="Mortgage Loans during period">3,387,673</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_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zzNbz6hHzSgb" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2128">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zkVwrpUG6yZ" style="text-align: right" title="Mortgage Loans during period">3,472,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_z9unuiAs42q1" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2132">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zlnffKREFSGk" style="text-align: right" title="Mortgage Loans during period">3,472,760</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">Over 90 days past due (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zY0kRn7Q0zT4" style="text-align: right" title="Mortgage Loans during period">405,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zlWOXjkjUCDe" style="text-align: right" title="Mortgage Loans during period">3,480,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zETHwrD9qwok" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2140">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zwYBt8m2eop6" style="text-align: right" title="Mortgage Loans during period">3,885,931</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">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_985_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zr3dQbl6kiMh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,241,508</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 id="xdx_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zxKHvWbacM7f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,021,790</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_z8XuagSwrlPc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2148">-</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--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zhqcV5xfMDk2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">2,263,298</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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zAclnLMF0l4a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,646,508</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 id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_ze8HQiJkczV9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">11,363,154</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zqfzxFnssB2j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2156">-</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_98E_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_z9cspafwmOPa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">13,009,662</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_987_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zmayw0D2gece" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">72,530,030</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zsCLKmtToF13" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">91,790,433</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zrHmvIxyGLZ7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">104,052,748</td><td style="padding-bottom: 1.5pt; text-align: 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__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zxwTzYrbg8Ck" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">268,373,211</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_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zqdAcIPcsqBl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">74,176,538</td><td style="padding-bottom: 1.5pt; text-align: 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__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zemAva9nHqM8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">103,153,587</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zIddUh2MDvf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">104,052,748</td><td style="padding-bottom: 1.5pt; text-align: 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__20231231_z4mQLZXOSyW5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">281,382,873</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_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zastF4HilpP1" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(1,219,653</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zDoydb6BaD7" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(2,390,894</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zjgmnngmcksl" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(208,106</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20231231_znwI60M4g44i" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(3,818,653</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_98F_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zGxMCv2tF66i" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(172,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_znvJZMn54fxb" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,135,491</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zLkfMVJBS8rg" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(314,746</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231_zUcaEJQ5mtyg" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,623,226</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_986_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zirnvpqC1uM4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(216,705</td><td style="padding-bottom: 1.5pt; text-align: 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--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zJN6d7i3n7Gg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(107,452</td><td style="padding-bottom: 1.5pt; text-align: 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--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z2UYZpNrT3Zc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net"><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 id="xdx_987_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231_zLnGc2WEuHxk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(324,157</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 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_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zAHmrCHFKLa6" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">72,567,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zbbW9QE3Pe8d" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">99,519,750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zK6wa5BHAZ89" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">103,529,896</td><td style="padding-bottom: 2.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_z9WHAOhMyN7l" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">275,616,837</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"><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> <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_zFTRNqcOsVY4" 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_F1A_zpMUB2TkuF6" 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_8A3_zUSro2yvMX5l" 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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">Credit Quality Indicators</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 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 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--FinancingReceivableCreditQualityIndicatorsTableTextBlock_zSxMCfB4skHj" 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 aggregate unpaid principal balance of commercial mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2024:</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 id="xdx_8BD_zENjK3zJ2jwc" style="display: none">Schedule of Commercial Mortgage Loans By Credit Quality Indicator</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></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">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48C_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zWROwMVOVTh4" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91E_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_zuqexW0s4vXf">2024</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zMLHwrPJ9vu7" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_917_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_z05R9R2URC4d">2023</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_z42I2ynMfB56" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_917_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zTQ2SiNhHUsb">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_ziGtASXQojJ2" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_915_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_zwXbnfkRVv79">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48B_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_zyBAs7V3O9Hh" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_zOiF4TvNLSL2">2020</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_481_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_z4pp8foSPzni" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_912_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_zqwV5rcJHTed">Prior</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_482_eus-gaap--NotesReceivableGross_iI_zgzkEZ1vQQC4" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--NotesReceivableGross_zMPWfkTiEAr5">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zOU8dFs2TWI7" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91B_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zEykv8EbDrJe">% 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">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_416_20240630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z1IrmjbKN9Fj" 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">6,034,800</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">33,954,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,828,743</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,033,422</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2222">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">9,271,857</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">55,123,272</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">75.28</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_415_20240630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zXeLHcdkGhe2" 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">10,432,942</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,523,850</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">823,397</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: xdx2ixbrl2229">-</span></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: xdx2ixbrl2231">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">17,693,502</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24.16</td><td style="text-align: left">%</td></tr> <tr id="xdx_41D_20240630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zKgtQF0n5dde" 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: xdx2ixbrl2234">-</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: xdx2ixbrl2235">-</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: xdx2ixbrl2236">-</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">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: xdx2ixbrl2238">-</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: xdx2ixbrl2239">-</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">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">0.55</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"> </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><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 id="xdx_417_20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zplwBuYHlALg" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,467,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,478,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,652,140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,438,422</td><td style="padding-bottom: 2.5pt; 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">9,271,857</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">73,221,774</td><td style="padding-bottom: 2.5pt; 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_417_20240630__us-gaap--LoanToValueAxis__custom--DSCRGreaterThanOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zBjdSk2TCtOi" 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">16,034,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,990,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2253">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,913,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,502,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">48,440,707</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66.16</td><td style="text-align: left">%</td></tr> <tr id="xdx_410_20240630__us-gaap--LoanToValueAxis__custom--DSCROneXToOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zr310ia2OELc" 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">432,942</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,988,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,652,140</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,438,422</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: xdx2ixbrl2262">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,769,263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,281,067</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24.97</td><td style="text-align: left">%</td></tr> <tr id="xdx_41A_20240630__us-gaap--LoanToValueAxis__custom--DSCRLessThanOneXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zQKCSskTiey9" 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"><span style="-sec-ix-hidden: xdx2ixbrl2266">-</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">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"><span style="-sec-ix-hidden: xdx2ixbrl2268">-</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: xdx2ixbrl2269">-</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: xdx2ixbrl2270">-</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: xdx2ixbrl2271">-</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">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">8.88</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_983_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zK6XRNVKnQAi" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">16,467,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z09rsK8cImDl" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">35,478,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zkLMLtAfrgr" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">3,652,140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zBLZ6VeaYpEk" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">3,438,422</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zWJbPhHLpiK7" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">4,913,313</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zYvQgjykVWW8" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">9,271,857</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 id="xdx_985_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zvCylFIOjVLe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">73,221,774</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zw4YeaJUcFh4" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 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 aggregate unpaid principal balance of commercial mortgage loans by credit quality indicator and origination year was as follows as of December 31, 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> <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_48E_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_znnRHGHcBPv9" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_913_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_z3xCSTyG3geg">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_z0KttebOlNL1" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_910_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zkYIvwTydH03">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_481_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zMwD3dxQ2zF1" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_912_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zH8jP361eR7k">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_z2vgBFo87F9j" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_zBiRNeLh2pae">2020</span></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_z4Gd1lH2Xc7e" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91A_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_z2hLGrdDjFO1">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_z9pupAr82bu6" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_zZOE0pFRyeo3">Prior</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--NotesReceivableGross_iI_zLDjeze0UzAe" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91C_eus-gaap--NotesReceivableGross_z85xStTVLEV1">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48C_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zsED9m07xqN9" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_918_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zyNnBZvUmYWk">% 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">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_416_20231231__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zurdgB1Wzceh" 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">34,304,954</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">13,555,737</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,778,248</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2301">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,964,740</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,565,389</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">61,169,068</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">82.46</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_414_20231231__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zkCjLSuV2Xbc" 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">1,523,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,115,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,050,000</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: xdx2ixbrl2310">-</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: xdx2ixbrl2311">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,602,470</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16.99</td><td style="text-align: left">%</td></tr> <tr id="xdx_41A_20231231__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z3p0Sc0CIKrh" 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: xdx2ixbrl2314">-</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: xdx2ixbrl2315">-</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">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: xdx2ixbrl2317">-</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: xdx2ixbrl2318">-</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: xdx2ixbrl2319">-</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">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">0.55</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"> </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><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 id="xdx_41D_20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z2IW7FMDT9K6" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,828,880</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,670,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,233,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,964,740</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,565,389</td><td style="padding-bottom: 2.5pt; 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">74,176,538</td><td style="padding-bottom: 2.5pt; 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_410_20231231__us-gaap--LoanToValueAxis__custom--DSCRGreaterThanOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zI6u8fbw3jqk" 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">20,990,000</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">700,000</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">2,964,740</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,612,625</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">33,180,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44.73</td><td style="text-align: left">%</td></tr> <tr id="xdx_412_20231231__us-gaap--LoanToValueAxis__custom--DSCROneXToOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zcVtfR7w2pDe" 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">8,338,880</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,496,127</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,483,248</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: xdx2ixbrl2341">-</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: xdx2ixbrl2342">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,952,764</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,271,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.72</td><td style="text-align: left">%</td></tr> <tr id="xdx_418_20231231__us-gaap--LoanToValueAxis__custom--DSCRLessThanOneXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z8bcXwACzJX6" 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">9,174,841<span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup id="xdx_F24_z1yXc9iwu1T6">(1)</sup></span></td><td style="padding-bottom: 1.5pt; 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">1,050,000</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: xdx2ixbrl2349">-</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: xdx2ixbrl2350">-</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: xdx2ixbrl2351">-</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">16,724,841</td><td style="padding-bottom: 1.5pt; 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">22.55</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_982_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_ziqrUV8LzNw5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">35,828,880</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zs32gvdH71y3" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">18,670,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zJuftmdyiym9" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">5,233,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zbvlywltfiqf" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">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">$</td><td id="xdx_984_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z2B9RYJ3ugj" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">2,964,740</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zS6XkbU9njih" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">6,565,389</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zKVUi1irE3re" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">74,176,538</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zRMC0KMwB3Qd" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 0pt 0pt 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: 0pt 0pt 0pt 0"><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> <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_zyLc93A2WK79" 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_F10_zu8m66gxr3De" 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 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-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: 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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: 0pt 0pt 0pt 0"><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 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 evaluates and monitors the credit quality of its residential mortgage loans by analyzing LTV and 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 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 aggregate unpaid principal balance of residential mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2024:</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="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_z7pUR2ZJjeTd" style="border-bottom: Black 1.5pt solid; text-align: center">2024</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_zgyQcBOjlSoi" 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_48D_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zlI9klYlAn55" 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_484_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zmzwfW9CDch7" 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_48F_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_ztfNNkZk3pk4" 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_480_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_ziLEln6BJRGa" 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_485_eus-gaap--NotesReceivableGross_iI_zbE9GdWW3bgg" 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_48B_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zAn7uoKP8Lrh" 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_41B_20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember_zn18qC3Yr9Bf" 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">5,918,960</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">13,236,536</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">50,568,628</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,657,886</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,669,161</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">14,283,699</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">98,334,870</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">94.86</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_41B_20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember_z7eyT7crQUh1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Non-performing <span id="xdx_F44_zvAEcWWKi6Il">(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: xdx2ixbrl2379">-</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">2,880,161</td><td style="padding-bottom: 1.5pt; 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">696,461</td><td style="padding-bottom: 1.5pt; 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">365,061</td><td style="padding-bottom: 1.5pt; 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">406,356</td><td style="padding-bottom: 1.5pt; 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">984,981</td><td style="padding-bottom: 1.5pt; 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">5,333,020</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">5.14</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></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="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zN3QBREoWYvb" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">5,918,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zs875Iz6pkIk" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">16,116,697</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zISNO6iLtUW5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">51,265,089</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zOxilIf9KuS4" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">7,022,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_z65L8A7tCPg6" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">8,075,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zZ9Odtn4lyd6" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">15,268,680</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_z1WjgyEsTEr1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">103,667,890</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zDnMJMRA7qSc" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 0pt 0pt 0"><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 0pt 0pt 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; 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_zl6wPrl4WiTh" 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_F1D_zeeXkqHnU4C8" 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_90A_eus-gaap--MortgageLoansInProcessOfForeclosureAmount_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zDc1KY4N9GFa" title="Mortgage loans in process of foreclosure, amount">1,965,642</span></span></td> </tr></table> <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></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: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_48F_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zoMulZAKFaA1" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_48A_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zlVbhIlQb8g1" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_481_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zEl8P5YrZTf9" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_488_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zc3aCbkSdy3i" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_48D_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_zmaEtQYnHUHe" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_482_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_zjJrBGIcOamc" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_481_eus-gaap--NotesReceivableGross_iI_zmkQORMBAl36" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_483_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zx5FK4rCKZml" style="text-align: center"> </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">LTV:</span></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 colspan="2"> </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><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 colspan="2"> </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><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 colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_416_20240630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zTx9Dxx9HKAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">1,196,344</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,388,129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,276,467</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,422,737</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,343,791</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,296,278</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">21,923,746</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">21.15</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_41B_20240630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zbP6uDuhIUO4" style="vertical-align: bottom; background-color: White"> <td>65% to 80%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,722,616</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,345,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,410,742</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,134,505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,829,636</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,013,035</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,455,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_41F_20240630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zDO93Ie7lCpg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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: xdx2ixbrl2422">-</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">2,383,291</td><td style="padding-bottom: 1.5pt; 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">4,577,880</td><td style="padding-bottom: 1.5pt; 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">1,465,705</td><td style="padding-bottom: 1.5pt; 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">1,902,090</td><td style="padding-bottom: 1.5pt; 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">1,959,367</td><td style="padding-bottom: 1.5pt; 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">12,288,333</td><td style="padding-bottom: 1.5pt; 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">11.85</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zKHw8iyoysm1" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">5,918,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zA95L9nJsK8j" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">16,116,697</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zdTTX7e1DHMj" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">51,265,089</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zvPSwqKW0gr5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">7,022,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zGAO9y5Gttnd" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">8,075,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zBp7PIDeqFEa" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">15,268,680</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zQIcUOrfwUZf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">103,667,890</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zXiVU0ENA2U1" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 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 aggregate unpaid principal balance of residential mortgage loans by credit quality indicator and origination year was as follows as of December 31, 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> <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_485_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zUU5vmfZnWoh" 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_480_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zUAoDWtO0mfa" 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_zQ0VK2xtKhFl" 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_zFXZ9txP7JIh" 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_zPy2Q35sKepa" 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_ze6tBV7hWW4d" 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_znMQ7Ngj3epf" 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_481_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zN9o7M3auaZi" 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_41C_20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember_zRK8khcIix36" 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">15,337,828</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">53,875,389</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,156,934</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,453,796</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,786,562</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">12,040,357</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">98,650,866</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">95.63</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_41E_20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember_zKrNVeXubBV5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Non-performing <span id="xdx_F4C_z5leyijxaYV4">(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: xdx2ixbrl2454">-</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">2,202,114</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 style="border-bottom: Black 1.5pt solid; text-align: right">365,061</td><td style="padding-bottom: 1.5pt; 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">613,101</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl2458">-</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">1,322,445</td><td style="padding-bottom: 1.5pt; 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">4,502,721</td><td style="padding-bottom: 1.5pt; 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">4.37</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_983_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zkmeK0ABOtu5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">15,337,828</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zAdwhBGKSOO3" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">56,077,503</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">$</td><td id="xdx_988_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zFcCZdrZEjUg" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">7,521,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_z3tJMl8VAGN6" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">8,066,897</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zAmBX2Dt51N5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">2,786,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zQGgKcsXNYtf" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">13,362,802</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_980_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zgFjO16vquEl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">103,153,587</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_98A_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zJiyyOja7WW5" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 0pt 0pt 0"><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 0pt 0pt 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; 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_zgSTNvHmwYbi" 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_F12_z3Wb7qI02Fkh" 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_90D_eus-gaap--MortgageLoansInProcessOfForeclosureAmount_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zd975qQl3G8" title="Mortgage loans in process of foreclosure, amount">1,021,790</span></span></td> </tr></table> <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></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: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_48F_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zvFCtxzd5Bxh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_48A_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zi1NbBgrL7kc" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_481_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_z4uiteiN5Nx8" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_488_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zIPGY4NDz7Q8" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_48D_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_z5htznfK2Z7" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_482_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_zOktn8Xn4eQf" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_481_eus-gaap--NotesReceivableGross_iI_zEp7Ira4Mujb" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_488_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zBtTPzTEFrg6" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">LTV:</span></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 colspan="2"> </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><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 colspan="2"> </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><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 colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_417_20231231__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zcwCxBXidw5e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">3,280,144</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,049,522</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,843,286</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,746,970</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">446,675</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">5,206,095</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">19,572,692</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">18.97</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_415_20231231__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zas3GbEVPG6d" style="vertical-align: bottom; background-color: White"> <td>65% to 80%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,962,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,371,320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,269,894</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,222,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,339,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,711,440</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,877,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69.68</td><td style="text-align: left">%</td></tr> <tr id="xdx_417_20231231__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zsxRl9oaRI5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">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">1,094,914</td><td style="padding-bottom: 1.5pt; 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">4,656,661</td><td style="padding-bottom: 1.5pt; 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">1,408,815</td><td style="padding-bottom: 1.5pt; 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">2,097,757</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl2501">-</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">2,445,267</td><td style="padding-bottom: 1.5pt; 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">11,703,414</td><td style="padding-bottom: 1.5pt; 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">11.35</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_98A_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zOpLoufSy0Ec" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">15,337,828</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zfaqLybQ036h" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">56,077,503</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">$</td><td id="xdx_98E_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zW2bUaSAl5T3" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">7,521,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_ze2vJbfjkAqa" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">8,066,897</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zahWz2AeX1i5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">2,786,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zt2OtuCPzjX" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">13,362,802</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_982_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zsJIiUyPPgid" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">103,153,587</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_989_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zqtEhk1EdtZ9" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p id="xdx_8A2_zEXOsM0M7TW1" 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_ecustom--ScheduleOfResidentialConstructionMortgageLoansTableTextBlock_zOw92OqmgIdj" 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 aggregate unpaid principal balance of residential construction mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2024:</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 id="xdx_8BC_zaIQaKsiBNZ8" style="display: none">Schedule of Residential Construction Mortgage Loans</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_486_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zVHPrkoaiYhf" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_zATo44eoz3s3">2024</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48C_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zbFL601T0JGf" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91F_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zZML7vDbMRpk">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48E_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zocFVfZnb6Mk" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91E_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_z8zhkzgwbgN9">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48D_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zLznZMjod9Wd" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_zihaPZVnTGwj">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--NotesReceivableGross_iI_zPwF8sa2sa8j" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--NotesReceivableGross_zL8wSoTRJsVj">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_z6ONTw9ZXwwg" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zKRnmT8shzid">% 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><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_20240630__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zmS9d6aegMBi" style="vertical-align: bottom; background-color: White"> <td style="width: 40%">Performing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">60,704,074</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">35,864,948</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">4,585,632</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">11,417,059</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">112,571,713</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: 6%; text-align: right">100.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_41E_20240630__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zDNZadKJ6Ede" 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: xdx2ixbrl2535">-</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: xdx2ixbrl2536">-</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: xdx2ixbrl2537">-</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: xdx2ixbrl2538">-</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: xdx2ixbrl2539">-</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">0.00</td><td style="padding-bottom: 1.5pt; 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="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><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 id="xdx_41A_20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zIvTqYWNq4Dk" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">60,704,074</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,864,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,585,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,417,059</td><td style="padding-bottom: 2.5pt; 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">112,571,713</td><td style="padding-bottom: 2.5pt; 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><td> </td> <td style="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><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_20240630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zOIYbt8UpdJ9" 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">18,845,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26,531,552</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,038,388</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11,417,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">59,832,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53.15</td><td style="text-align: left">%</td></tr> <tr id="xdx_41D_20240630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zBDm3Z3TeAee" 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">41,858,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,333,396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,547,244</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: xdx2ixbrl2556">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,739,560</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46.85</td><td style="text-align: left">%</td></tr> <tr id="xdx_419_20240630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zikpOec4B8c6" 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: xdx2ixbrl2559">-</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: xdx2ixbrl2560">-</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: xdx2ixbrl2561">-</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: xdx2ixbrl2562">-</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: xdx2ixbrl2563">-</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">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 style="padding-bottom: 1.5pt"> </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><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="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zCWJrUiewtS8" style="border-bottom: Black 2.5pt double; text-align: right" title="2024">60,704,074</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_ze9Op25IKlr1" style="border-bottom: Black 2.5pt double; text-align: right" title="2023">35,864,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zkilDfDalawh" style="border-bottom: Black 2.5pt double; text-align: right" title="2022">4,585,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zvG0Llnfnxjb" style="border-bottom: Black 2.5pt double; text-align: right" title="Originated three years before latest fiscal year">11,417,059</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zKUF4FaaHuPd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">112,571,713</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zto4j3KMNNS3" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 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 aggregate unpaid principal balance of residential construction mortgage loans by credit quality indicator and origination year was as follows as of December 31, 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> <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_48A_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zCgJnXEhwAp1" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91A_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_zCldo7jRsFNi">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48A_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zt3iU4pxUxwd" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_915_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zycswiQLxtuk">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_484_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zvOLs6aKdyLg" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91C_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zEHC38y4H8V2">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_488_eus-gaap--NotesReceivableGross_iI_zE5UkX03x97" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_915_eus-gaap--NotesReceivableGross_zCDHlsbs44bc">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_zMEBA4EfBWYc" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91D_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zbz4F28sKXd2">% 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_41A_20231231__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_z7K2SFcvVxj5" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">Performing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">60,311,679</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,624,182</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">27,116,887</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">104,052,748</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">100.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_413_20231231__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zo0wznLVf224" 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: xdx2ixbrl2587">-</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: xdx2ixbrl2588">-</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: xdx2ixbrl2589">-</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: xdx2ixbrl2590">-</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">0.00</td><td style="padding-bottom: 1.5pt; 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="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><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 id="xdx_41D_20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zkxGBhz1dkk1" 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">60,311,679</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,624,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">27,116,887</td><td style="padding-bottom: 2.5pt; 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">104,052,748</td><td style="padding-bottom: 2.5pt; 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_41F_20231231__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zhJ7rJ22WVb4" 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">40,215,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,732,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,442,302</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">69,390,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66.69</td><td style="text-align: left">%</td></tr> <tr id="xdx_418_20231231__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zT542SmTrnOi" 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">20,096,319</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,891,682</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,674,585</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,662,586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.31</td><td style="text-align: left">%</td></tr> <tr id="xdx_419_20231231__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zk2DJ3vGLon5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">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: xdx2ixbrl2607">-</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: xdx2ixbrl2608">-</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: xdx2ixbrl2609">-</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: xdx2ixbrl2610">-</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">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 style="padding-bottom: 1.5pt"> </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><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="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--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zvpToE5PYHx8" style="border-bottom: Black 2.5pt double; text-align: right" title="Originated in current fiscal year">60,311,679</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zwTbsBeIccu7" style="border-bottom: Black 2.5pt double; text-align: right" title="Originated in fiscal year before latest fiscal year">16,624,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_z5g5fartxHng" style="border-bottom: Black 2.5pt double; text-align: right" title="Originated two years before latest fiscal year">27,116,887</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zsYPFyJsjXH2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">104,052,748</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zLO9CTyCYfxj" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p id="xdx_8AE_zwO9zZ5Hc9ye" 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> </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"><b> </b></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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 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: 0pt 0pt 0pt 0; 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 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--ScheduleOfAgingOfInsuranceAssignmentsTableTextBlock_zjvvjoG0nWp1" 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 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; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zmlagcEKYRjl" style="display: none">Schedule of Aging of Insurance Assignments</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">As of June 30, <br/>2024</td><td style="padding-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/> 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; 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_985_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_ziHF0yYr0qJd" style="width: 18%; text-align: right" title="Insurance assignments during period">10,983,745</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--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z6SG6kHv0fU2" style="width: 18%; text-align: right" title="Insurance assignments during period">10,829,629</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_983_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zjl0nKov9iUd" style="text-align: right" title="Insurance assignments during period">4,082,558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zzpyDKlVO5c3" style="text-align: right" title="Insurance assignments during period">3,709,754</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_981_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--OverDue90OrMoreDaysMember_zvfYi962hDI8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">5,580,886</td><td style="padding-bottom: 1.5pt; text-align: 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_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--OverDue90OrMoreDaysMember_zvJmNjo9BMM6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">4,329,468</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_98B_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zm0r3ueQ4xSi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">20,647,189</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zqwgUlMK7wS9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">18,868,851</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_986_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zcV0KCYgLqSi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">27,759,501</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 id="xdx_98D_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_z0WvYDQslXH7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">26,736,471</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_98D_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InsuranceAssignmentsMember_zelLlgocTiw2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">48,406,690</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InsuranceAssignmentsMember_z1QQ4wMCwWC6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">45,605,322</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_98D_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_c20240630_zgEb1mirD58l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments, allowance for loan losses">(1,535,324</td><td style="padding-bottom: 1.5pt; text-align: 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--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_c20231231_zsc8bccS633h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments, allowance for loan losses">(1,553,836</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_983_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetInsuranceAssignmentsMember_z5GJSuJXdr1" style="border-bottom: Black 2.5pt double; text-align: right" title="Insurance assignments during period">46,871,366</td><td style="padding-bottom: 2.5pt; text-align: 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_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetInsuranceAssignmentsMember_z1FOyfTQPRRj" style="border-bottom: Black 2.5pt double; text-align: right" title="Insurance assignments during period">44,051,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zJgy10Lbjbth" 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 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 recorded 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 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--ScheduleOfAllowanceForCreditLossesTableTextBlock_zb26nSQuyU3j" 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 for insurance assignments as of the dates indicated:</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 id="xdx_8BD_zIMHLpOcUon7" style="display: none">Schedule of Allowance for Credit Losses</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">Three Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Beginning balance - March 31, 2024</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20240401__20240630_zgettAH8kjvd" style="width: 18%; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,587,525</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pp0p0_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zTMwi1aas7W1" style="text-align: right" title="Allowance for credit losses, change in provision">242,046</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">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_984_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pp0p0_di_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zS0At5VrK8vk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(294,247</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, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20240401__20240630_zCF6gbPvfYKi" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,535,324</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - March 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20230401__20230630_zqzDq2zIliF8" style="text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,685,901</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zyK3Vx1gHL7a" style="text-align: right" title="Allowance for credit losses, change in provision">219,213</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">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_98C_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pp0p0_di_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zDeCESx3K1z2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(214,421</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 - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20230401__20230630_zE0lcTIJ91zi" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,690,693</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Beginning balance - January 1, 2024</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20240101__20240630_zedwsfwD2ML7" style="width: 18%; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,553,836</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zg6uzktQYCB" style="text-align: right" title="Allowance for credit losses, change in provision">492,613</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">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_98B_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pp0p0_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z5cKO653WFb9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(511,125</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, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20240101__20240630_zS7ez91VEMP8" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,535,324</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20230101__20230630_zJ7Ih70iGtWg" style="text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,609,951</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zXWldkIRSmFg" style="text-align: right" title="Allowance for credit losses, change in provision">452,326</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">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_988_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pp0p0_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zgj52pBkTlKe" 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: 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_98C_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20230101__20230630_zi2J76hI7Ibd" 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> </table> <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></p> <div style="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_F05_zhn0mef7uQT7" 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_F1A_zZ83dALhj3pa" 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_8AE_zZy6haEpJIf7" 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"><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 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 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: 0pt 0pt 0pt 0; 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--GainLossOnInvestmentsTextBlock_zky9hrcnz7K8" 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 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; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zszHaiHh2lPg" style="display: none">Schedule of Gain (Loss) on Investments</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_20240401__20240630_zuXFmHaYfFSk" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230401__20230630_zZfSlUtYi0ta" 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_20240101__20240630_zLnWWDT7s1oi" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20230630_zsbzjQyM2dql" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_40E_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_z3H3YTzuMMI5" 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">24,031</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,563</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">24,334</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></tr> <tr id="xdx_40E_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zQi4CyT82QD3" 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">(36,646</td><td style="text-align: left">)</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">(37,499</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></tr> <tr id="xdx_406_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_iN_di_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zXQdSJpgtG2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net credit loss release (provision)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,289</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">(79,711</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></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_zV5tEesSa4ha" 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">43,733</td><td style="text-align: left"> </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">(17,370</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></tr> <tr id="xdx_401_eus-gaap--EquitySecuritiesFvNiUnrealizedGainLoss_hus-gaap--InvestmentTypeAxis__custom--EquitySecuritiesOneMember_ztTjvbHJkhua" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Unrealized gains (losses) on securities held at the end of the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(424,455</td><td style="text-align: left">)</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">1,118,405</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></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_401_ecustom--GrossRealizedGains_hus-gaap--InvestmentTypeAxis__custom--RealEstateHeldForInvestmentAndSaleMember_zDMit2SDo4z9" 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">38,890</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">288,852</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></tr> <tr id="xdx_401_ecustom--GrossRealizedLosses_hus-gaap--InvestmentTypeAxis__custom--RealEstateHeldForInvestmentAndSaleMember_z3IM6QtaRFP2" 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: xdx2ixbrl2724">-</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: xdx2ixbrl2725">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,081</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: xdx2ixbrl2727">-</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">Other 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></tr> <tr id="xdx_40B_ecustom--GrossRealizedGains_hus-gaap--InvestmentTypeAxis__us-gaap--OtherAssetsMember_zHZubTTS0GS6" 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">(39,081</td><td style="text-align: left">)</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">35,486</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></tr> <tr id="xdx_400_ecustom--GrossRealizedLosses_hus-gaap--InvestmentTypeAxis__us-gaap--OtherAssetsMember_zOlYmWxUepz1" 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: xdx2ixbrl2734">-</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: xdx2ixbrl2735">-</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">(1,229</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"><span style="-sec-ix-hidden: xdx2ixbrl2737">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--GainLossOnInvestmentsAndOtherAssets_zZHdheKpOxPi" 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">(377,239</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">816,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,292,187</td><td style="padding-bottom: 2.5pt; 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></tr> </table> <p id="xdx_8AF_z212Y8Jj4hVc" 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 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 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">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_905_ecustom--RealizedInvestmentGains_c20240401__20240630_zV3dyBTCm7Gc" title="Net realized gains">202,800</span> in net losses and $<span id="xdx_907_ecustom--RealizedInvestmentGains_c20230401__20230630_zDWB9Njcude" title="Net realized gains">197,580</span> in net gains for the three month periods ended June 30, 2024 and 2023, respectively, and of $<span id="xdx_90B_ecustom--RealizedInvestmentGains_c20240101__20240630_zQpeXe1wzU6l" title="Net realized gains">379,363</span> and $<span id="xdx_907_ecustom--RealizedInvestmentGains_c20230101__20230630_zOiGIkHOiHE2" title="Net realized gains">251,510</span> in net gains for the six month periods ended June 30, 2024 and 2023, 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span> </span></span></p> <div id="xdx_C0B_gL3SOMCONIITT-MLXI_z3cwvpRugJL"><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">Major categories of net investment income were 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"><b> </b></span></p> <table cellpadding="0" cellspacing="0" id="xdx_302_134_zMG5i01remXg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%" 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_49A_20240401__20240630_z9q7Khdxaam8" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230401__20230630_ziQ3ghSxZEMd" 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_20240101__20240630_zcbtUSwiulB8" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230630_zjHcm9THEaM3" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_406_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--FixedMaturitySecuritiesMember_zMYXwy8etGYc" 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">4,345,704</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,143,768</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,749,262</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></tr> <tr id="xdx_402_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--EquitySecurities1Member_zuGqDPySWryg" 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">176,448</td><td style="text-align: left"> </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">344,596</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></tr> <tr id="xdx_400_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--MortgageLoansRealEstateMember_z8IJeIp7ETV3" 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">7,021,559</td><td style="text-align: left"> </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">15,835,595</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></tr> <tr id="xdx_403_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--RealEstate1Member_ztnl6ZrqgR51" 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">3,285,019</td><td style="text-align: left"> </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">6,800,080</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></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--PolicyStudentAndOtherLoansMember_zQMrdSWsGtLa" 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">189,131</td><td style="text-align: left"> </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">490,398</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></tr> <tr id="xdx_40B_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_z3oy3XydaM0h" 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">4,886,015</td><td style="text-align: left"> </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">9,962,563</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></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--OtherInvestments1Member_zUknm4UZVuJ" 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">201,342</td><td style="text-align: left"> </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">400,301</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></tr> <tr id="xdx_400_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--CashAndCashEquivalents1Member_zAqdjVKnPBt3" 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">1,715,910</td><td style="padding-bottom: 1.5pt; 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">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">3,406,867</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 style="border-bottom: Black 1.5pt solid; text-align: right">1,567,907</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_zlAUgIGnEvH6" 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">21,821,128</td><td style="text-align: left"> </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">45,989,662</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></tr> <tr id="xdx_404_eus-gaap--InvestmentIncomeInvestmentExpense_iN_pp0p0_di_zvTjdP8R9gyc" 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">(3,776,320</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 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">(7,998,286</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_40E_eus-gaap--NetInvestmentIncome_zYEdZFNlxSva" 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">18,044,808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,171,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">37,991,376</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 style="border-bottom: Black 2.5pt double; text-align: right">37,946,857</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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_C03_gL3SOMCONIITT-MLXI_zBjwrIUgS8T6"> </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">Net investment income includes income earned by the restricted assets of the cemeteries and mortuaries of $<span id="xdx_903_eus-gaap--NetInvestmentIncome_c20240401__20240630__us-gaap--AssetAcquisitionAxis__custom--CemeteriesAndMortuariesMember_zlOTfh8wgmc7" title="Net investment income">470,808</span> and $<span id="xdx_90B_eus-gaap--NetInvestmentIncome_c20230401__20230630__us-gaap--AssetAcquisitionAxis__custom--CemeteriesAndMortuariesMember_zmUgeH1xHt43" title="Net investment income">1,250,861</span> for the three month periods ended June 30, 2024 and 2023, respectively, and of $<span id="xdx_904_eus-gaap--NetInvestmentIncome_c20240101__20240630__us-gaap--AssetAcquisitionAxis__custom--CemeteriesAndMortuariesMember_zQAEXBbC8VJj" title="Net investment income">1,404,359</span> and $<span id="xdx_90D_eus-gaap--NetInvestmentIncome_c20230101__20230630__us-gaap--AssetAcquisitionAxis__custom--CemeteriesAndMortuariesMember_zaESzjPn1zP4" title="Net investment income">1,852,352</span> for the six month periods ended June 30, 2024 and 2023, 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">Net investment income on real estate consists primarily of rental revenue. 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 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>Accrued Investment Income</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_898_eus-gaap--InvestmentIncomeTextBlock_ztNcum7Kngmj" 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">Accrued investment income consists of the following:</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 id="xdx_8B7_zELE0xZLRJS6" style="display: none">Schedule of Accrued Investment Income</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_49C_20240630_z0lGuC11BzL1" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/>2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20231231_zJVMdT8EKiJh" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_401_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--FixedMaturitySecuritiesAvailableForSaleMember_zo4Qzuu8Yj04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; 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: 18%; text-align: right">4,125,306</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">3,984,695</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--EquitySecuritiesMember_z1y2OZm8LUb" 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">10,876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,451</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--MortgageLoansHeldForInvestmentMember_z3yB8jG95IIe" 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">1,121,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,661,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--RealEstateHeldForInvestmentMember_z6ppDLkQzI7g" 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">3,507,053</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,486,115</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--CashAndCashEquivalentsMember_zPJGvW0q8hq8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">73,388</td><td style="padding-bottom: 1.5pt; 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">18,437</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccruedInvestmentIncomeReceivable_iI_zCX1rGY8l2u9" style="vertical-align: bottom; background-color: White"> <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">8,838,006</td><td style="padding-bottom: 2.5pt; 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">10,170,790</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zcw3ZIqsBp7l" 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (Unaudited)</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></p> <p id="xdx_89E_eus-gaap--ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock_zj2uxuUc3YX2" 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 investments as of June 30, 2024 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_8B0_zVj3YF3Uw7La" style="display: none">Schedule of Investments</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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 (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; text-align: justify">June 30, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zEICNdWiTMB4" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">84,577,137</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zO1e1rq02uof" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">92,975</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_fKDEp_zCrAShq3xId7" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(961,257</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z5fZHcbmf357" style="width: 9%; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl0996">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z3LLkqNkiFXg" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">83,708,855</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_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zRudOHIL7JVc" style="text-align: right" title="Available for sale securities, amortized cost">6,030,338</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zxsU3vPYqlYc" style="text-align: right" title="Available for sale securities, unrecognized holding gain">348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_fKDEp_zNrSnjW7Gpxg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(289,225</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z0Y1WUcFVIDf" style="text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1006">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zJwdyzP1mVgj" style="text-align: right" title="Available for sale securities, estimated fair value">5,741,461</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_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zLizMYzDyovc" style="text-align: right" title="Available for sale securities, amortized cost">232,747,782</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_za7O29F5I9Yc" style="text-align: right" title="Available for sale securities, unrecognized holding gain">2,272,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_fKDEp_ztHcSvJo55Hc" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(7,783,014</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zZB6dKmtbjjl" style="text-align: right" title="Available for sale securities, allowance for credit losses">(382,211</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_z8qCODVOBS4l" style="text-align: right" title="Available for sale securities, estimated fair value">226,855,040</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_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zoszTeAIyHBj" style="text-align: right" title="Available for sale securities, amortized cost">36,994,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zkUieSNsouH5" style="text-align: right" title="Available for sale securities, unrecognized holding gain">260,021</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_fKDEp_zli6kT9CActg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,449,645</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zCgICr1Fe2Gc" style="text-align: right" title="Available for sale securities, allowance for credit losses">(12,049</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zY4Jxlq7C7y7" style="text-align: right" title="Available for sale securities, estimated fair value">32,792,671</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; padding-bottom: 1.5pt; 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_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zcQ8j6U7Yvcc" 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_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zygvgzQQ1DCf" 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_fKDEp_ziSR6DY4zkj9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1034">-</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--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_z9U6pnux6hkj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1036">-</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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zClweMuVvQnd" 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 style="padding-bottom: 1.5pt"> </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><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 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">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630_zcy4vJ5srXd2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">360,599,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630_zc9Khuk9EA8k" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">2,635,827</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630_fKDEp_zMqnyU2Apd73" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(13,483,141</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20240630_zPeXCCBibSY6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, allowance for credit losses">(394,260</td><td style="padding-bottom: 2.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630_zQdZ26brFbz6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">349,358,027</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_983_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zzIKgFkBih8i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">11,266,705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z4q40plI30Z9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,219,352</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_fKDEp_zdBleARh9ry4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities - gross unrealized losses">(466,878</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">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zsuYQp6BtUw1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">15,019,179</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_znRAj0BaZy92" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">11,266,705</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zvBAXM1aGzth" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,219,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_fKDEp_zEcg21iRecu2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities - gross unrealized losses">(466,878</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">$</td><td id="xdx_988_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_z0xa23fwjare" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">15,019,179</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zPHzmiS5uRCb" style="text-align: right" title="Mortgage loans on real estate and construction">103,667,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_984_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zTUo2jwO3nLh" style="text-align: right" title="Mortgage loans on real estate and construction">112,571,713</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zvO9Q9Kx7zg" style="text-align: right" title="Mortgage loans on real estate and construction">73,221,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_985_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630_ziSi4zL8eO7c" style="text-align: right" title="Mortgage loans on real estate and construction, unamortized deferred loan fees, net">(1,952,616</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98F_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20240630_zbQHRUogShF5" style="text-align: right" title="Mortgage loans on real estate and construction, allowance for losses">(2,853,852</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98A_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20240630_zknH9jgQmro1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction, discount">(311,378</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_c20240630_z5Xc58P8s0K1" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">284,343,531</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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zw3PrDHJypzf" style="text-align: right" title="Real estate held for investment, net of depreciation">60,200,289</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_989_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_z69NSxRAzDHe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment, net of depreciation">128,120,364</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: justify; 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_981_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630_zcItkMYL54m6" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment, net of depreciation">188,320,653</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: justify">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_987_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zkqEV12kv3ej" style="text-align: right" title="Real estate held for sale">858,977</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98B_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zKGNGN8qT2ia" 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: justify; 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_980_eus-gaap--RealEstateHeldforsale_iI_c20240630_zFnm2wMGXypi" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">1,010,530</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_98F_ecustom--PolicyLoansAmortizedCost_iI_c20240630_zhznbJU3vaw4" style="text-align: right" title="Policy loans">13,472,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_989_ecustom--InsuranceAssignmentsAmortizedCost_iI_c20240630_zt9ykXBEmIWk" style="text-align: right" title="Insurance assignments">48,406,690</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98C_eus-gaap--FederalHomeLoanBankStock_iI_c20240630_fKDIp_zmP4fmreuZBl" style="text-align: right" title="Federal home loan bank stock">2,350,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_c20240630_zJO1LKQADbLa" style="text-align: right" title="Other investments">9,826,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_985_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di_c20240630_z2pTLPHIPrfa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses">(1,535,324</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_98E_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20240630_zoJAikLBufe7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total policy loans and other investments">72,520,587</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">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_984_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20240630_zJsxEkj1z4Gd" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">8,838,006</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 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_eus-gaap--Investments_iI_c20240630_zkGRrVJxk20k" style="border-bottom: Black 2.5pt double; text-align: right" title="Total investments">919,410,513</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"><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"><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> <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: 0.25in; text-align: left"><span id="xdx_F0F_zJxcPX5ncdOh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="width: 0.25in"></td><td style="text-align: justify"><span id="xdx_F19_zDRku3KXNh9c" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross unrealized losses are net of allowance for credit losses</span></td> </tr> <tr style="vertical-align: top"> <td><span id="xdx_F0D_zuS0FqVuDoW5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td> </td> <td style="text-align: justify"><span id="xdx_F1C_zymsCiggVoxc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_900_eus-gaap--FederalHomeLoanBankStock_iI_c20240630__srt--ProductOrServiceAxis__us-gaap--MembershipMember_zcWTYhm4zmHl" title="Short term investment">553,900</span> of Membership stock and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_90C_eus-gaap--FederalHomeLoanBankStock_iI_c20240630__srt--ProductOrServiceAxis__custom--ActivityStockDueMember_ztjZ04LPFn5i" title="Short term investment">1,796,600</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: 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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 investments as of December 31, 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></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; text-align: justify">December 31, 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_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zXTxw3Ud9eD" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">111,450,753</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zLsSUkqAUL4f" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">344,425</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_fKDEp_zz8rLTj3sFba" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(1,416,448</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zwUp6NoEhWli" style="width: 9%; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1120">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zp1h0goaMEhk" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">110,378,730</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_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zRnrxYe6n7o7" style="text-align: right" title="Available for sale securities, amortized cost">6,524,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z0Ci5jrD9qy" style="text-align: right" title="Available for sale securities, unrecognized holding gain">500</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__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_fKDEp_zjEQhvLTsB8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(319,260</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zjbWgIROmbQi" style="text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1130">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zJmQTwvQao0f" style="text-align: right" title="Available for sale securities, estimated fair value">6,205,323</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_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zJs6MAYpKuq3" style="text-align: right" title="Available for sale securities, amortized cost">232,299,727</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zk1vosajvGr8" style="text-align: right" title="Available for sale securities, unrecognized holding gain">3,688,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_fKDEp_z6n9HfBnEeW4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(7,145,507</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zQvIrYIUgIZ" style="text-align: right" title="Available for sale securities, allowance for credit losses">(308,500</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_z2E63Ps3gKOg" style="text-align: right" title="Available for sale securities, estimated fair value">228,534,362</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 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_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z9yHcXcluiS4" style="text-align: right" title="Available for sale securities, amortized cost">40,359,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zQIbtI3Ifarf" style="text-align: right" title="Available for sale securities, unrecognized holding gain">506,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_fKDEp_zzOaQARcevXa" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,702,905</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zjszvtROIw22" style="text-align: right" title="Available for sale securities, allowance for credit losses">(6,049</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z1T9FBEN6ACh" style="text-align: right" title="Available for sale securities, estimated fair value">36,157,571</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; padding-bottom: 1.5pt; 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_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_z1Z9jSFEjkvg" 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_98A_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_z4SykZFCk3Q9" 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_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_fKDEp_zMUAmHOG9Moa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1158">-</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--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zCPzWZD9WcP8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1160">-</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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zad5HH6Dv117" 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 style="padding-bottom: 1.5pt"> </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><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 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">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231_zUAfc5IHq8D5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">390,884,441</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231_z71uQa43S5x9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">4,550,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231_fKDEp_zBYi48xzo8i3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(13,584,120</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20231231_z71vEerzzmbd" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, allowance for credit losses">(314,549</td><td style="padding-bottom: 2.5pt; text-align: 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_c20231231_zBTFWlVN4eN1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">381,535,986</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_985_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zuXsziQaSzwh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">10,571,505</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zucJ7IwWk5V" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,504,141</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_fKDEp_zwmmvbtfWxt9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities - gross unrealized losses">(439,575</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">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zKFtXBNbdn9f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">13,636,071</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zaLOTUG59L3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">10,571,505</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">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zOcMWVDfu8T2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,504,141</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_fKDEp_z0ZBHGZZdvPe" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities - gross unrealized losses">(439,575</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">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_z8HwYHXURI09" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">13,636,071</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zaa3D2DW7eKk" style="text-align: right" title="Mortgage loans on real estate and construction">103,153,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98F_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z1uFs9RTFf3i" style="text-align: right" title="Mortgage loans on real estate and construction">104,052,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_982_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zc5sB1oZLkRh" style="text-align: right" title="Mortgage loans on real estate and construction">74,176,538</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98F_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231_zRVeKWRxVODf" style="text-align: right" title="Mortgage loans on real estate and construction, unamortized deferred loan fees, net">(1,623,226</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20231231_z0lymLBZDYW8" style="text-align: right" title="Mortgage loans on real estate and construction, allowance for losses">(3,818,653</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98D_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231_zeNmLjxsZEa9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction, discount">(324,157</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_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20231231_zW0BmXZlstVg" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">275,616,837</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: justify">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_98E_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zuxZAITvcImg" style="text-align: right" title="Real estate held for investment, net of depreciation">40,924,865</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98B_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_ziM9rWeP9c1k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment, net of depreciation">142,494,427</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: justify; 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_985_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231_zHpLuHBBOlp7" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment, net of depreciation">183,419,292</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: justify">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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z3vit29orvU8" style="text-align: right" title="Real estate held for sale"><span style="-sec-ix-hidden: xdx2ixbrl1210">-</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"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zoUK5r6yIQnc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for sale">3,028,973</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: justify; 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_986_eus-gaap--RealEstateHeldforsale_iI_c20231231_zJswrlq4nsa4" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">3,028,973</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_98A_ecustom--PolicyLoansAmortizedCost_iI_c20231231_zJbk4iCtfBma" style="text-align: right" title="Policy loans">13,264,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_980_ecustom--InsuranceAssignmentsAmortizedCost_iI_c20231231_zaxpgJTAuQff" style="text-align: right" title="Insurance assignments">45,605,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_980_eus-gaap--FederalHomeLoanBankStock_iI_c20231231_fKDIp_zbz2qm2JQVmb" style="text-align: right" title="Federal home loan bank stock">2,279,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98D_ecustom--OtherInvestmentsAmortizedCost_iI_c20231231_zxCFhn9ziCA7" style="text-align: right" title="Other investments">9,809,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_983_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di_c20231231_zrSVNitrC2qe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses">(1,553,836</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 policy loans and other investments</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--PolicyAndOtherLoansReceivableNet1_iI_c20231231_zIJeJw94nNgi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total policy loans and other investments">69,404,617</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">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_c20231231_z3ESx7Cz4l8b" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">10,170,790</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 investments</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--Investments_iI_c20231231_zXrcWALa8fS8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total investments">936,812,566</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"><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"><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> <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_zgtrVRFbclik" 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_F16_zZWDZwXBRjA2" 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_F02_zkBvxkX2tj9f" 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_zqk1s2Chup7h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_90A_eus-gaap--FederalHomeLoanBankStock_iI_c20231231__srt--ProductOrServiceAxis__us-gaap--MembershipMember_zMALij0Ipwvg" title="Short term investment">530,900</span> of Membership stock and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_90C_eus-gaap--FederalHomeLoanBankStock_iI_c20231231__srt--ProductOrServiceAxis__custom--ActivityStockDueMember_zcSUhzaJTG83" title="Short term investment">1,748,900</span> of Activity stock due to short-term advances and letters of credit.</span></td> </tr></table> 84577137 92975 961257 83708855 6030338 348 289225 5741461 232747782 2272483 7783014 382211 226855040 36994344 260021 4449645 12049 32792671 250000 10000 260000 360599601 2635827 13483141 394260 349358027 11266705 4219352 466878 15019179 11266705 4219352 466878 15019179 103667890 112571713 73221774 -1952616 2853852 -311378 284343531 60200289 128120364 188320653 858977 151553 1010530 13472198 48406690 2350500 9826523 1535324 72520587 8838006 919410513 553900 1796600 111450753 344425 1416448 110378730 6524083 500 319260 6205323 232299727 3688642 7145507 308500 228534362 40359878 506647 4702905 6049 36157571 250000 10000 260000 390884441 4550214 13584120 314549 381535986 10571505 3504141 439575 13636071 10571505 3504141 439575 13636071 103153587 104052748 74176538 -1623226 3818653 -324157 275616837 40924865 142494427 183419292 3028973 3028973 13264183 45605322 2279800 9809148 1553836 69404617 10170790 936812566 530900 1748900 <p id="xdx_89A_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_zkQL6sketHO9" 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 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="display: none"><span id="xdx_8BA_zVLT72JC3tH6">Schedule of Fair Value of Fixed Maturity Securities</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zwdO2MLjkDJl" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">112,212</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zSICwshpzLed" style="width: 6%; text-align: right" title="Available for sale securities, fair value">42,279,344</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zwNZYgvgiw0k" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">849,045</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zPYzJZVPaJz9" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">22,526,803</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zZcsf01NpmI4" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">961,257</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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zMP4DgQWgwS9" style="width: 6%; text-align: right" title="Available for sale securities, fair value">64,806,147</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_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zpD9cIKlxxui" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1252">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z52oCwaeX9Wh" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl1254">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zWuwNJAvh12c" style="text-align: right" title="Available for sale securities, unrecognized holding loss">289,225</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zeTbWvP9leb" style="text-align: right" title="Available for sale securities, fair value">5,291,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zXNafObvgAi6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">289,225</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z8dE12mS4et1" style="text-align: right" title="Available for sale securities, fair value">5,291,113</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_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zyw7PcSjw6m" style="text-align: right" title="Available for sale securities, unrecognized holding loss">593,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zxvV85ELvTOj" style="text-align: right" title="Available for sale securities, fair value">31,797,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zfec2j8OCTx7" style="text-align: right" title="Available for sale securities, unrecognized holding loss">7,189,876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zt386XYrEUa6" style="text-align: right" title="Available for sale securities, fair value">117,820,419</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zeryGueAjwVl" style="text-align: right" title="Available for sale securities, unrecognized holding loss">7,783,014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zi9OmqAmWLWl" style="text-align: right" title="Available for sale securities, fair value">149,617,954</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-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_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zTIgqVSRhlnj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">9,481</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zNvkULhUEYU8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">2,816,918</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zkDCfTw07g7h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,440,164</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zPjt4vncpdbd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">22,812,836</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zDCSAnyhX3qd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,449,645</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z5hJhFLxszhg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">25,629,754</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_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630_zF3dZtSFh58g" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">714,831</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630_zJkY0B4PTjtf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">76,893,797</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630_zH2X5SSsBS95" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">12,768,310</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630_zIvT2TV59bC1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">168,451,171</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630_z5p26NcGIyO5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">13,483,141</td><td style="padding-bottom: 2.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630_zG2tknL7UZtd" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">245,344,968</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><td> </td> <td style="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, 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: 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_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z8xubE13pm9a" style="text-align: right" title="Available for sale securities, unrecognized holding loss">29,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zmBTYNAGWOd4" style="text-align: right" title="Available for sale securities, fair value">9,436,090</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zqtjaTcDUyf" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,387,054</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z7qvsvWtUvY4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">70,885,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z2srG2DcyaUb" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,416,448</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zE2I5nzUgWq6" style="text-align: right" title="Available for sale securities, fair value">80,321,493</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_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zUk5hGHvDVe1" style="text-align: right" title="Available for sale securities, unrecognized holding loss">11,105</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zbjygbsC7g41" style="text-align: right" title="Available for sale securities, fair value">470,325</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zmuefXcMHju8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">308,155</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zCC8gPT9ar1c" style="text-align: right" title="Available for sale securities, fair value">5,284,498</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z1OFyxPOIAbi" style="text-align: right" title="Available for sale securities, unrecognized holding loss">319,260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zPHyzzrzh97c" style="text-align: right" title="Available for sale securities, fair value">5,754,823</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zjDkUUSq2mu4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">529,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zpV7sh8s6XPb" style="text-align: right" title="Available for sale securities, fair value">32,507,773</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zAhrqM3FL7bh" style="text-align: right" title="Available for sale securities, unrecognized holding loss">6,615,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zmKD9E94pmK5" style="text-align: right" title="Available for sale securities, fair value">107,556,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_z82hopBIwGMa" style="text-align: right" title="Available for sale securities, unrecognized holding loss">7,145,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zA3kpXAeW1W7" style="text-align: right" title="Available for sale securities, fair value">140,063,989</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-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_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zDSvdNhThEM1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">29,799</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 id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zZCTA6V0qMLl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">2,260,445</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z4eadX95qzl4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,673,106</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zPW5M0kwMNB2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">22,184,174</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_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zk1q2YUAAcxc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,702,905</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zLnYajyPmLph" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">24,444,619</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_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231_zCTzuCBQRZjj" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">599,958</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231_zrEPWg4fUF9h" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">44,674,633</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231_zUHcfDDa7Iti" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">12,984,162</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231_z6Chc6mcniDg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">205,910,291</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231_zXkFz4xzCykh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">13,584,120</td><td style="padding-bottom: 2.5pt; text-align: 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_c20231231_zxf1PzGz9p6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">250,584,924</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 112212 42279344 849045 22526803 961257 64806147 289225 5291113 289225 5291113 593138 31797535 7189876 117820419 7783014 149617954 9481 2816918 4440164 22812836 4449645 25629754 714831 76893797 12768310 168451171 13483141 245344968 29394 9436090 1387054 70885403 1416448 80321493 11105 470325 308155 5284498 319260 5754823 529660 32507773 6615847 107556216 7145507 140063989 29799 2260445 4673106 22184174 4702905 24444619 599958 44674633 12984162 205910291 13584120 250584924 0.948 0.949 16289 44505 79711 224005 0.981 0.982 <p id="xdx_89C_ecustom--ScheduleofCreditQualityofFixedMaturitySecurityPortfoliobyNAICDesignationTableTextBlock_zGYh1iMiBzz1" 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><span style="display: none"><span id="xdx_8B1_zcWuEZfr6SVh">Schedule of Credit Quality of Fixed Maturity Security Portfolio by NAIC Designation</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="6" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2024</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, 2023</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 <br/>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 <br/>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 <br/>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 <br/>Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 22%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zZxo7QSP2vU9" style="width: 16%; text-align: right" title="Amortized cost">188,735,664</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zoDq5jeuSP" style="width: 16%; text-align: right" title="Estimated fair value">182,709,415</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zFskZ4Dq1rub" style="width: 15%; text-align: right" title="Amortized cost">221,933,425</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_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_z19JwuCA5oY9" style="width: 15%; text-align: right" title="Estimated fair value">216,975,288</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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zKiH2Mkdermc" style="text-align: right" title="Amortized cost">164,475,503</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zgDzRyA7Prwh" style="text-align: right" title="Estimated fair value">159,828,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_z8fYrGJg9nJ" style="text-align: right" title="Amortized cost">161,062,016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zdOqBlJyWxnc" style="text-align: right" title="Estimated fair value">157,346,803</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_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zsOs9DECImZ8" style="text-align: right" title="Amortized cost">6,067,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zpjOBQPNXIX" style="text-align: right" title="Estimated fair value">5,716,888</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zDjKS6vuSt2k" style="text-align: right" title="Amortized cost">6,418,829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zHRIqUdOl6E1" style="text-align: right" title="Estimated fair value">5,953,542</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_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zu2VVIkSGsNg" style="text-align: right" title="Amortized cost">827,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_z5xgfLLsAK1h" style="text-align: right" title="Estimated fair value">806,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_za5mqBiVyUpi" style="text-align: right" title="Amortized cost">982,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zGg5D2caBF5d" style="text-align: right" title="Estimated fair value">948,478</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_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zfO8pHMYyfi8" style="text-align: right" title="Amortized cost">242,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zoElnK0Q2Wu5" style="text-align: right" title="Estimated fair value">37,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zcKmJl1lPyy1" style="text-align: right" title="Amortized cost">236,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zCXsbkmnMJC3" style="text-align: right" title="Estimated fair value">51,875</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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zwsQ3pKHevab" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">1,195</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zicxzqu9RTq4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value"><span style="-sec-ix-hidden: xdx2ixbrl1420">-</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_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zr5Kd8hpSLj6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">1,233</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zNGTHGdKTaVa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value"><span style="-sec-ix-hidden: xdx2ixbrl1424">-</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 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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zXA4qsnq7P7b" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">360,349,601</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">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zYaQucLrgGpd" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">349,098,027</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zZPHVwsCGzX" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">390,634,441</td><td style="padding-bottom: 2.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NationalAssociationOfInsuranceCommissionersMember_z8g7FRXuNi23" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">381,275,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 188735664 182709415 221933425 216975288 164475503 159828103 161062016 157346803 6067391 5716888 6418829 5953542 827044 806121 982290 948478 242804 37500 236648 51875 1195 1233 360349601 349098027 390634441 381275986 <p id="xdx_892_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossTableTextBlock_z6hW8K3GOW18" 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 tables present a roll forward of the Company’s allowance for credit losses on fixed maturity securities available for sale for the three month periods ended June 30, 2024:</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 id="xdx_8BA_zP52LqdYe51b" style="display: none">Schedule of Allowance for Credit Losses on Fixed Maturity Securities Available for Sale</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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> </td> <td colspan="2" id="xdx_4B2_us-gaap--FairValueByAssetClassAxis_us-gaap--USTreasurySecuritiesMember_zLAERf27yAee"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B6_us-gaap--FairValueByAssetClassAxis_us-gaap--USStatesAndPoliticalSubdivisionsMember_zGynOqez1Oqj"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BF_us-gaap--FairValueByAssetClassAxis_us-gaap--CorporateDebtSecuritiesMember_zM40JHHIT1L3"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BC_us-gaap--FairValueByAssetClassAxis_us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zd5aFLpLUrk6"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B0_zeg2L4enZaT6"> </td><td> </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">Three Months Ended June 30, 2024</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 including public utilities</td><td style="padding-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_432_c20240401__20240630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zsGbfubu2y5d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Beginning balance - March 31, 2024</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: xdx2ixbrl1436">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">             <span style="-sec-ix-hidden: xdx2ixbrl1437">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">398,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">12,049</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">410,549</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 id="xdx_404_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossNotPreviouslyRecorded_zwxmJyFS1Ayc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Additions for credit losses not previously recorded</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1442">-</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: xdx2ixbrl1443">-</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: xdx2ixbrl1444">-</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: xdx2ixbrl1445">-</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: xdx2ixbrl1446">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtSecuritiesAvailableForSaleAllowancesForCreditLossPeriodIncreaseDecrease_zfI3g8ASFpV" 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: xdx2ixbrl1448">-</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: xdx2ixbrl1449">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,289</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: xdx2ixbrl1451">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,289</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSecuritiesSold_zk8xlCzk8MGc" 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: xdx2ixbrl1454">-</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: xdx2ixbrl1455">-</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: xdx2ixbrl1456">-</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: xdx2ixbrl1457">-</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: xdx2ixbrl1458">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_zHFqvyz1Aahh" 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: xdx2ixbrl1460">-</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: xdx2ixbrl1461">-</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: xdx2ixbrl1462">-</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: xdx2ixbrl1463">-</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: xdx2ixbrl1464">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zsIWbljxdPs5" 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: xdx2ixbrl1466">-</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: xdx2ixbrl1467">-</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: xdx2ixbrl1468">-</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: xdx2ixbrl1469">-</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: xdx2ixbrl1470">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_z4K174F0mn5l" 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: xdx2ixbrl1472">-</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: xdx2ixbrl1473">-</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: xdx2ixbrl1474">-</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: xdx2ixbrl1475">-</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: xdx2ixbrl1476">-</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 style="padding-bottom: 1.5pt"> </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><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 id="xdx_438_c20240401__20240630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zHayKkwvI8E5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending Balance - June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1478">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1479">-</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">382,211</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,049</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 style="border-bottom: Black 2.5pt double; text-align: right">394,260</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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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: 90%"> <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_zgjb69BnWVfb" 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_zYD9yH0hnTjh" 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_znSwI9fU2ig5" 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_zfuATwBhSfKk" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4B0_zSoUz2Hdw0T1" 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">Three 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 including public utilities</td><td style="padding-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_431_c20230401__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zJ7BvLRBW4Xe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Beginning balance - March 31, 2023</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: xdx2ixbrl1484">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1485">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</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">$</td><td style="width: 9%; text-align: right">             <span style="-sec-ix-hidden: xdx2ixbrl1487">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">179,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr 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_z0M9Gs9W66Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Additions for credit losses not previously recorded</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1490">-</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: xdx2ixbrl1491">-</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: xdx2ixbrl1492">-</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: xdx2ixbrl1493">-</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: xdx2ixbrl1494">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtSecuritiesAvailableForSaleAllowancesForCreditLossPeriodIncreaseDecrease_zt7FysoBQYHj" 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: xdx2ixbrl1496">-</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: xdx2ixbrl1497">-</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: xdx2ixbrl1499">-</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_z10gWqorlgql" 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: xdx2ixbrl1502">-</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: xdx2ixbrl1503">-</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: xdx2ixbrl1504">-</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: xdx2ixbrl1505">-</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: xdx2ixbrl1506">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_z1iDKeoOXC4d" 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: xdx2ixbrl1508">-</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: xdx2ixbrl1509">-</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: xdx2ixbrl1510">-</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: xdx2ixbrl1511">-</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: xdx2ixbrl1512">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zM64n9oRi7Ii" 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: xdx2ixbrl1514">-</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: xdx2ixbrl1515">-</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: xdx2ixbrl1516">-</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: xdx2ixbrl1517">-</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: xdx2ixbrl1518">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_zSfb9gmRwTS6" 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: xdx2ixbrl1520">-</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: xdx2ixbrl1521">-</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: xdx2ixbrl1522">-</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: xdx2ixbrl1523">-</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: xdx2ixbrl1524">-</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 style="padding-bottom: 1.5pt"> </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><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 id="xdx_432_c20230401__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_z1ViQVjyuiZ3" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1527">-</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: xdx2ixbrl1529">-</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 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 tables present a roll forward of the Company’s allowance for credit losses on fixed maturity securities available for sale for the six month periods ended June 30, 2024:</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: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_4B2_us-gaap--FairValueByAssetClassAxis_us-gaap--USTreasurySecuritiesMember_zV3VC03QHSJj"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B6_us-gaap--FairValueByAssetClassAxis_us-gaap--USStatesAndPoliticalSubdivisionsMember_znqEKu4TWki7"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BF_us-gaap--FairValueByAssetClassAxis_us-gaap--CorporateDebtSecuritiesMember_zcRIwemnkyS"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BC_us-gaap--FairValueByAssetClassAxis_us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z5T0lxJL5Zo3"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B0_zrSdH6XQGB86"> </td><td> </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, 2024</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 including public utilities</td><td style="padding-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_435_c20240101__20240630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_z6wyV2PWrNNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Beginning balance - January 1, 2024</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: xdx2ixbrl1532">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">          <span style="-sec-ix-hidden: xdx2ixbrl1533">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">308,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,049</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">314,549</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 id="xdx_404_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossNotPreviouslyRecorded_zwYgGZ3YXxk5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Additions for credit losses not previously recorded</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1538">-</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: xdx2ixbrl1539">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtSecuritiesAvailableForSaleAllowancesForCreditLossPeriodIncreaseDecrease_zFbScC2troA9" 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: xdx2ixbrl1544">-</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: xdx2ixbrl1545">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,711</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: xdx2ixbrl1547">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,711</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSecuritiesSold_zcvE0UH2EMt6" 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: xdx2ixbrl1550">-</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: xdx2ixbrl1551">-</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: xdx2ixbrl1552">-</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: xdx2ixbrl1553">-</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: xdx2ixbrl1554">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_zIoui3NgUdKa" 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: xdx2ixbrl1556">-</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: xdx2ixbrl1557">-</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: xdx2ixbrl1558">-</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: xdx2ixbrl1559">-</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: xdx2ixbrl1560">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zL4GP5EjdpX8" 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: xdx2ixbrl1562">-</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: xdx2ixbrl1563">-</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: xdx2ixbrl1564">-</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: xdx2ixbrl1565">-</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: xdx2ixbrl1566">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_zO7dgKQH72qg" 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: xdx2ixbrl1568">-</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: xdx2ixbrl1569">-</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: xdx2ixbrl1570">-</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: xdx2ixbrl1571">-</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: xdx2ixbrl1572">-</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 style="padding-bottom: 1.5pt"> </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><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 id="xdx_439_c20240101__20240630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zPkWBnX57cC" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending Balance - June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1574">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1575">-</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">382,211</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,049</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 style="border-bottom: Black 2.5pt double; text-align: right">394,260</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> <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_4B2_us-gaap--FairValueByAssetClassAxis_us-gaap--USTreasurySecuritiesMember_zTJ5Xf8SqFra"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B6_us-gaap--FairValueByAssetClassAxis_us-gaap--USStatesAndPoliticalSubdivisionsMember_zu0Xg6c3oy7g"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BF_us-gaap--FairValueByAssetClassAxis_us-gaap--CorporateDebtSecuritiesMember_zSjoizNaEuF8"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4BC_us-gaap--FairValueByAssetClassAxis_us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zwj4iOSN6nZ3"> </td><td> </td><td> </td> <td colspan="2" id="xdx_4B0_znBmf7YwXjJd"> </td><td> </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 including public utilities</td><td style="padding-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_438_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zBxeKkxsoh5c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Beginning balance - January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1580">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1581">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1582">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">               <span style="-sec-ix-hidden: xdx2ixbrl1583">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1584">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zRsRWoNEng8l" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1586">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1587">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1588">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">               <span style="-sec-ix-hidden: xdx2ixbrl1589">-</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: xdx2ixbrl1590">-</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_zmBFJPhEKpic" 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: xdx2ixbrl1592">-</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: xdx2ixbrl1593">-</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: xdx2ixbrl1595">-</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_z46zEB4ywKCf" 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: xdx2ixbrl1598">-</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: xdx2ixbrl1599">-</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: xdx2ixbrl1601">-</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_zVviSovxY1b5" 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: xdx2ixbrl1604">-</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: xdx2ixbrl1605">-</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: xdx2ixbrl1606">-</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: xdx2ixbrl1607">-</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: xdx2ixbrl1608">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_zfXvGIqtFPv2" 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: xdx2ixbrl1610">-</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: xdx2ixbrl1611">-</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: xdx2ixbrl1612">-</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: xdx2ixbrl1613">-</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: xdx2ixbrl1614">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zYULGgdnZE6f" 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: xdx2ixbrl1616">-</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: xdx2ixbrl1617">-</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: xdx2ixbrl1618">-</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: xdx2ixbrl1619">-</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: xdx2ixbrl1620">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_zmSMmoMbr2Kl" 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: xdx2ixbrl1622">-</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: xdx2ixbrl1623">-</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: xdx2ixbrl1624">-</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: xdx2ixbrl1625">-</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: xdx2ixbrl1626">-</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 style="padding-bottom: 1.5pt"> </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><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 id="xdx_43C_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zp2rvFU9iJE7" 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 style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1628">-</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1629">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1631">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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> <tr id="xdx_43A_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zCBZj60eWQhg" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1634">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1635">-</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: xdx2ixbrl1637">-</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> 398500 12049 410549 -16289 -16289 382211 12049 394260 179500 179500 44505 44505 224005 224005 308500 6049 314549 30000 6000 36000 43711 43711 382211 12049 394260 179500 179500 44505 44505 224005 224005 224005 224005 <p id="xdx_897_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_zNEsNx0lK291" 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 the estimated fair value of fixed maturity securities available for sale as of June 30, 2024, 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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BE_zX4f6gTErVPg" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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 <br/>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 <br/>Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Due in 1 year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zddZKvhDEZ9k" style="width: 18%; text-align: right" title="Amortized cost">28,273,026</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_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zWvwrIPmo0N" style="width: 18%; text-align: right" title="Estimated fair value">28,077,221</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_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zIDi4P2lAJWg" style="text-align: right" title="Amortized cost">127,055,688</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zTBhz3WKiSmi" style="text-align: right" title="Estimated fair value">124,443,548</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_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zHOcb49vtt9b" style="text-align: right" title="Amortized cost">102,523,947</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_z4xTaBBpvF2e" style="text-align: right" title="Estimated fair value">101,192,513</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_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_z9mdSqQLCAzb" style="text-align: right" title="Amortized cost">65,502,596</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zXGEDAUf1i55" style="text-align: right" title="Estimated fair value">62,592,074</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_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zCorbniYtqnc" style="text-align: right" title="Amortized cost">36,994,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zdBsSkdN1M3a" style="text-align: right" title="Estimated fair value">32,792,671</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_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zg3lBJBaxclk" 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_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zVTjCYsUovBa" 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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20240630_zgXaN7ax7Zu" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">360,599,601</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_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20240630_zS7COAkas3Q2" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">349,358,027</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 28273026 28077221 127055688 124443548 102523947 101192513 65502596 62592074 36994344 32792671 250000 260000 360599601 349358027 <p id="xdx_89B_ecustom--ScheduleOfMajorCategoriesOfNetInvestmentIncomeTableTextBlock_gL3SOMCONIITT-MLXI_zzIstDl0f0me" 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">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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_z3l5XvQXh1z" style="display: none">Schedule of Major Categories of Net Investment Income</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_497_20240401__20240630_zdiw1nEOizs8" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230401__20230630_zHOW4UUkgwDa" 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_20240101__20240630_zFjYnFOoV4r3" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230101__20230630_zztSlfHSAws7" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_407_ecustom--ProceedsReceivedFromSaleOfFixedMaturityAvailableForSaleSecurities_zZltFUObCbnf" 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">427,253</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1675">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">607,242</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></tr> <tr id="xdx_405_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_zpt9YVj43TKl" 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">24,031</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: xdx2ixbrl1680">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,334</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></tr> <tr id="xdx_403_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_zqZsaqARnv04" 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">(36,646</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: xdx2ixbrl1685">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(37,499</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></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">Major categories of net investment income were 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"><b> </b></span></p> <table cellpadding="0" cellspacing="0" id="xdx_302_134_zMG5i01remXg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%" 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_49A_20240401__20240630_z9q7Khdxaam8" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230401__20230630_ziQ3ghSxZEMd" 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_20240101__20240630_zcbtUSwiulB8" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230630_zjHcm9THEaM3" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_406_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--FixedMaturitySecuritiesMember_zMYXwy8etGYc" 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">4,345,704</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,143,768</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,749,262</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></tr> <tr id="xdx_402_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--EquitySecurities1Member_zuGqDPySWryg" 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">176,448</td><td style="text-align: left"> </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">344,596</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></tr> <tr id="xdx_400_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--MortgageLoansRealEstateMember_z8IJeIp7ETV3" 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">7,021,559</td><td style="text-align: left"> </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">15,835,595</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></tr> <tr id="xdx_403_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--RealEstate1Member_ztnl6ZrqgR51" 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">3,285,019</td><td style="text-align: left"> </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">6,800,080</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></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--PolicyStudentAndOtherLoansMember_zQMrdSWsGtLa" 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">189,131</td><td style="text-align: left"> </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">490,398</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></tr> <tr id="xdx_40B_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_z3oy3XydaM0h" 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">4,886,015</td><td style="text-align: left"> </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">9,962,563</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></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--OtherInvestments1Member_zUknm4UZVuJ" 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">201,342</td><td style="text-align: left"> </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">400,301</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></tr> <tr id="xdx_400_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--CashAndCashEquivalents1Member_zAqdjVKnPBt3" 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">1,715,910</td><td style="padding-bottom: 1.5pt; 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">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">3,406,867</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 style="border-bottom: Black 1.5pt solid; text-align: right">1,567,907</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_zlAUgIGnEvH6" 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">21,821,128</td><td style="text-align: left"> </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">45,989,662</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></tr> <tr id="xdx_404_eus-gaap--InvestmentIncomeInvestmentExpense_iN_pp0p0_di_zvTjdP8R9gyc" 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">(3,776,320</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 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">(7,998,286</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_40E_eus-gaap--NetInvestmentIncome_zYEdZFNlxSva" 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">18,044,808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,171,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">37,991,376</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 style="border-bottom: Black 2.5pt double; text-align: right">37,946,857</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   427253 607242 955610 24031 24334 11257 36646 37499 54104 <p id="xdx_893_eus-gaap--StatutoryAccountingPracticesDisclosureTextBlock_z2YEz5M9u4i9" 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">Assets on deposit with life insurance regulatory authorities as required by law were 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 id="xdx_8BD_zZ1TGfR4u0q9" style="display: none">Schedule of Assets on Deposit With Life Insurance</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_493_20240630_zlaXAMytoLfk" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">June 30, <br/>2024</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20231231_zidI70Zxosjd" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">December 31, <br/> 2023</p></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_400_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_hus-gaap--FinancialInstrumentAxis__custom--LifeInsuranceRegulatoryAuthoritiesMember_maAHBIRzPvs_zZpGfbSLzOg9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Fixed maturity securities available for sale at estimated fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,202,936</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,206,650</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--PolicyAndOtherLoansReceivableNet1_iI_hus-gaap--FinancialInstrumentAxis__custom--LifeInsuranceRegulatoryAuthoritiesMember_maAHBIRzPvs_zYrAzHpzCfH9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">400,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">400,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashEquivalentsAtCarryingValue_iI_hus-gaap--FinancialInstrumentAxis__custom--LifeInsuranceRegulatoryAuthoritiesMember_maAHBIRzPvs_z6E0bDSYdwv3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,424,707</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,909,215</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AssetsHeldByInsuranceRegulators_iTI_hus-gaap--FinancialInstrumentAxis__custom--LifeInsuranceRegulatoryAuthoritiesMember_mtAHBIRzPvs_z74U1taxj1Yc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total assets on deposit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,027,643</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,515,865</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets held in trust related to third-party reinsurance agreements were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">June 30, <br/>2024</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">December 31, <br/> 2023</p></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_400_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_hus-gaap--TypeOfArrangementAxis__custom--ThirdPartyReinsuranceAgreementsMember_maAHITzmMI_zJtaeSH10U4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Fixed maturity securities available for sale at estimated fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">28,134,790</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">27,903,952</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CashEquivalentsAtCarryingValue_iI_hus-gaap--TypeOfArrangementAxis__custom--ThirdPartyReinsuranceAgreementsMember_maAHITzmMI_zpNTko5D8n1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">776,883</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,101,052</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AssetsHeldInTrust_iTI_hus-gaap--TypeOfArrangementAxis__custom--ThirdPartyReinsuranceAgreementsMember_mtAHITzmMI_zufbwY0dG4Xh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 2.5pt">Total assets on deposit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,911,673</td><td style="padding-bottom: 2.5pt; 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">30,005,004</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"><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”). Assets pledged as collateral with the FHLB are presented below. These pledged securities are used as collateral for any FHLB cash advances.</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: 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"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">June 30, <br/>2024</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">As of</p> <p style="margin-top: 0; margin-bottom: 0">December 31, <br/> 2023</p></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_hus-gaap--PledgedStatusAxis__us-gaap--AssetPledgedAsCollateralMember_maFIOAFzw5I_z27heptnDrX4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1.5pt">Fixed maturity securities available for sale at estimated fair value</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 style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">58,645,012</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">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">93,903,089</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iTI_hus-gaap--PledgedStatusAxis__us-gaap--AssetPledgedAsCollateralMember_mtFIOAFzw5I_z3fHdobcEyDk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 2.5pt">Total assets pledged as collateral</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">58,645,012</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">93,903,089</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 6202936 6206650 400000 400000 1424707 1909215 8027643 8515865 28134790 27903952 776883 2101052 28911673 30005004 58645012 93903089 58645012 93903089 121972571 124381467 96911932 97807614 1418301 1576901 2946094 3142828 <p id="xdx_892_eus-gaap--RealEstateInvestmentFinancialStatementsDisclosureTextBlock_zsLgtOk3qsy7" 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 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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zwzGvDovdDgf" style="display: none">Schedule of Commercial Real Estate Investment</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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, <br/>2024</td><td style="padding-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, 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">June 30, <br/>2024</td><td style="padding-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, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Utah (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zu3QYh08hCmb" style="width: 12%; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">128,101,446</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--RealEstateInvestmentPropertyNet_iI_c20231231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zgxb52ARNrRh" style="width: 12%; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">142,475,177</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--TotalSquareFootage_iI_uSqft_c20240630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zF9BqRcg4f9a" style="width: 12%; text-align: right" title="Total square footage">546,941</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_c20231231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zyNtrCFsXgvd" style="width: 12%; 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 style="padding-bottom: 1.5pt">Louisiana</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--RealEstateInvestmentPropertyNet_iI_c20240630__srt--StatementGeographicalAxis__stpr--LA__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zUN4bxNUmkZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">18,918</td><td style="padding-bottom: 1.5pt; text-align: 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--RealEstateInvestmentPropertyNet_iI_c20231231__srt--StatementGeographicalAxis__stpr--LA__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zvmntg4QeWW7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">19,250</td><td style="padding-bottom: 1.5pt; text-align: 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_ecustom--TotalSquareFootage_iI_uSqft_c20240630__srt--StatementGeographicalAxis__stpr--LA__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zFBNMj0kTdle" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total square footage">1,622</td><td style="padding-bottom: 1.5pt; text-align: 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--TotalSquareFootage_iI_uSqft_c20231231__srt--StatementGeographicalAxis__stpr--LA__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zAKWmMmTa3O7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total square footage">1,622</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"> </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="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_987_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zK5ZPt9m6wLj" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">128,120,364</td><td style="padding-bottom: 2.5pt; text-align: 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--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zIdRn7K2YMx5" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">142,494,427</td><td style="padding-bottom: 2.5pt; text-align: 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--TotalSquareFootage_iI_uSqft_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zwGmGzFZRI89" style="border-bottom: Black 2.5pt double; text-align: right" title="Total square footage">548,563</td><td style="padding-bottom: 2.5pt; text-align: 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_ecustom--TotalSquareFootage_iI_uSqft_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zXPfrlnpJSYa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total square footage">627,542</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"><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"><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> <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_F0E_zc0t1kYrTVsd" 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_F1D_zh5wBBlAvfb5" 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: 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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 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: 0pt 0pt 0pt 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: 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, <br/>2024</td><td style="padding-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, 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">June 30, <br/>2024</td><td style="padding-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, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 36%">Mississippi (1)</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RealEstateHeldforsale_iI_c20240630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zZMv31TuPwsj" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RealEstateHeldforsale_iI_c20231231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zlbmILiYd8vl" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Real estate held for sale">3,028,973</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--AreaOfRealEstateProperty_iI_uSqft_c20240630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_z3xGl265uKl9" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Total square footage"><span style="-sec-ix-hidden: xdx2ixbrl1765">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--AreaOfRealEstateProperty_iI_uSqft_c20231231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_fKDEp_zDmohk2OYtge" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Total square footage">19,694</td><td style="padding-bottom: 1.5pt; 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="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 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_988_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zsYJI17m3dY3" 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_98D_eus-gaap--RealEstateHeldforsale_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zXaET75d7vb3" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">3,028,973</td><td style="padding-bottom: 2.5pt; text-align: 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--AreaOfRealEstateProperty_iI_uSqft_c20240630__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zbgsxZLEHfFc" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate Square footage"><span style="-sec-ix-hidden: xdx2ixbrl1773">-</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--AreaOfRealEstateProperty_iI_uSqft_c20231231__us-gaap--FinancialInstrumentAxis__custom--CommercialRealEstateOneMember_zRAfpVVbeqD7" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate Square footage">19,694</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"><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> <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_zncdQ4MqFTT4" 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_F17_zlluYnjDNIj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of approximately 93 acres of undeveloped land for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgUmVhbCBFc3RhdGUgSW52ZXN0bWVudCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--UndevelopedLandMember_z3ZQDC5v1Tdf"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgUmVhbCBFc3RhdGUgSW52ZXN0bWVudCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--UndevelopedLandMember_zmZl4hny21Zk">151,553</span></span> for 2024 and 2023. The remaining property for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgUmVhbCBFc3RhdGUgSW52ZXN0bWVudCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--RealEstateHeldforsale_iI_c20240229__us-gaap--FinancialInstrumentAxis__custom--RemainingPropertyMember_zUeu30q6Gb63">2,877,420</span> was sold in February 2024 for a gain of approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgUmVhbCBFc3RhdGUgSW52ZXN0bWVudCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--RealEstateHeldforsale_iI_c20240229__us-gaap--FinancialInstrumentAxis__custom--GainPropertyMember_ziehxdUztSuf">250,000</span>.</span></td> </tr></table> 128101446 142475177 546941 625920 18918 19250 1622 1622 128120364 142494427 548563 627542 151553 3028973 19694 151553 3028973 19694 151553 151553 2877420 250000 0 0 0 0 2653 2648 5305 5296 <p id="xdx_895_ecustom--ResidentialRealEstateInvestmentTextBlock_zRMSU20sx61j" 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 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: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zctlsT4YYla9" style="display: none">Schedule of Residential Real Estate Investment</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <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, <br/>2024</td><td style="padding-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,<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: 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_98A_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_fKDEp_ziMJhFFnj9bl" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for investment">60,200,289</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">$</td><td id="xdx_982_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_fKDEp_zMeSoOXYQWAd" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for investment">40,924,865</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_zxHwxvijtp3e" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment">60,200,289</td><td style="padding-bottom: 2.5pt; text-align: 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--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_z59KJ6tY6bUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment">40,924,865</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"><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 0pt 0pt 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; 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_zE7UWHasdpY2" 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_F10_za2jgGIREzI8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes multiple residential subdivision development projects</span></td> </tr></table> <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></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></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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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 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: 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: 60%"> <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, <br/>2024</td><td style="padding-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, <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: 52%; text-align: left">Lots developed</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--LotsAvailableForSale_c20240101__20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_z67JWXfbBiHe" style="width: 20%; text-align: right" title="Lots available for sale">50</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--LotsAvailableForSale_c20230101__20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zkOfkUIE3rXa" style="width: 20%; text-align: right" title="Lots available for sale">42</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_98A_ecustom--LotsToBeDeveloped_c20240101__20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zWSwjhx64xoj" style="text-align: right" title="Lots to be developed">1,293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LotsToBeDeveloped_c20230101__20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zVPfETZx3v8j" style="text-align: right" title="Lots to be developed">1,145</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_98B_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zz9J35dvubSe" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">60,019,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zjwMIECW1fi2" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">40,739,201</td><td style="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"><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: 0pt 0pt 0pt 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: 50%"> <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, <br/>2024</td><td style="padding-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, <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: 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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember__srt--StatementGeographicalAxis__stpr--UT_zhVeydce5LIa" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for sale">858,977</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">$</td><td id="xdx_98F_eus-gaap--RealEstateHeldforsale_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember__srt--StatementGeographicalAxis__stpr--UT_zvvgWcc4xcC" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for sale">      <span style="-sec-ix-hidden: xdx2ixbrl1823">-</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--RealEstateHeldforsale_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_zuu1zInDG0Y6" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">858,977</td><td style="padding-bottom: 2.5pt; text-align: 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--RealEstateHeldforsale_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialRealEstateMember_zQRFGriRTx24" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale"><span style="-sec-ix-hidden: xdx2ixbrl1827">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 60200289 40924865 60200289 40924865 50 42 1293 1145 60019930 40739201 858977 858977 858977 <p id="xdx_89E_eus-gaap--RealEstateOwnedTextBlock_z9qP28HPryFc" 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 primary business units of the Company occupy a portion of the real estate owned by the Company. As of June 30, 2024, real estate owned and occupied by the Company is 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 id="xdx_8BD_zOyoelrDhsO4" style="display: none">Schedule of Real Estate Owned and Occupied by the Company</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">Location</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid">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_F45_zsQawTY0UtY8" 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: 32%; 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: 12%; text-align: right"><span id="xdx_90D_ecustom--ApproximateSquareFootage_iI_uSqft_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--MortgageOperationsMember_fKDEp_zrs9wXJNUVj2" 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: 12%; text-align: right"><span id="xdx_905_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--MortgageOperationsMember_fKDEp_z7Bllnckgdac" 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_F49_zqnwDkoop5rb" 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_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperationsMember_fKDIp_zPEuQoRkcxKk" 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_907_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperationsMember_fKDIp_zG3GMAnpITqe" 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_F4B_zzx68ITvDF5" style="text-align: left">812 Sheppard Street, Minden, LA (2) (3)</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_90D_ecustom--ApproximateSquareFootage_iI_uSqft_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales1Member_fKDIpKDMp_z8nWjxuz97P2" 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_904_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20240630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales1Member_fKDIpKDMp_zk8A49DsiFfc" 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: 0pt 0pt 0pt 0"><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 0pt 0pt 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; 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_zaLAuzTVkK7g" 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_F1E_z9IH4zCYsV6c" 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 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_F0A_zMkshDI2MaX5" 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_F1F_zPw57KbDePC7" 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> <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_zj4G43p6oA28" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span id="xdx_F1A_zgqVFndr4JP7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Listed for sale</span></td> </tr></table> 221000 0.50 12274 1 1560 1 0.020 0.105 P9M P30Y 0.47 0.10 0.08 0.07 0.07 0.44 0.11 0.10 0.07 0.06 274000 237000 <p id="xdx_892_ecustom--ScheduleOfAllowanceForLoanLossesTableTextBlock_zcijPACamGj2" 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 as of the dates indicated:</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 id="xdx_8B2_zke7OOEZHNPf" style="display: none">Schedule of Allowance for Loan Losses</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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="14" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended</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">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 style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Beginning balance - March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zTnG7D5MZmW9" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">859,622</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zMMHZGmf6xn2" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,862,495</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zpAH68HproJb" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">199,497</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--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240401__20240630_zFtNTlqi75Nk" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,921,614</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Adoption of ASU 2016-13 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zE5LKxk3zfA8" 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_98A_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDEp_z2CklXgJvZN6" 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_988_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDEp_z4JlL76L2FOc" 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_98D_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630_fKDEp_zLF2miWximcc" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13">665,030</td><td style="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_988_ecustom--AllowanceForCreditLossesProvision_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z2FueiAULQA2" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(10,299</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceForCreditLossesProvision_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zDuYDCmUKZ0g" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(83,109</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesProvision_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zzm0WfZhPqda" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">25,646</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesProvision_c20240401__20240630_z6jxQdzb4Qy5" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(67,762</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">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--AllowanceForCreditLossesChargeOffs_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zkI1o4RUbm75" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1908">-</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_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zKlnRA98O7Rb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1910">-</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_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zultub49ZzN1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1912">-</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_ecustom--AllowanceForCreditLossesChargeOffs_c20240401__20240630_zCNpuPcL1qNl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1914">-</span></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, 2024</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_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zyr4vEV3FUBb" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">849,323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z1WSVWox8Ef7" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,779,386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zzZuxd6HCHP1" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">225,143</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">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20240401__20240630_zVQHoahu9641" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,853,852</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - March 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zfR77w1L8MCd" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">758,131</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zX0yU3PJlB9j" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,685,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z6hvxF40GZA1" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">292,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230401__20230630_zZjx7RzF2zsj" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,735,419</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 (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceForCreditLossesProvision_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zOKc66bT5qOd" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">72,924</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLossesProvision_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_z9Y9CV4QJT0j" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(95,240</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceForCreditLossesProvision_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_z4XgKNX5nPKc" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(49,543</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForCreditLossesProvision_c20230401__20230630_fKDIp_zAjWprvqDss5" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(71,859</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">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--AllowanceForCreditLossesChargeOffs_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zz0P5xeHgKX4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1940">-</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_ecustom--AllowanceForCreditLossesChargeOffs_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zqWAgiN3IRNk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1942">-</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_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zHji8NkDtJYh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><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_98C_ecustom--AllowanceForCreditLossesChargeOffs_c20230401__20230630_z3N6Cyn7hLr4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1946">-</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 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_98E_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zWvFycojB1kj" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning 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">$</td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zo3rpCL2ZHSk" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,589,860</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zQGHnFpUnsy3" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning 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">$</td><td id="xdx_98A_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230401__20230630_zhnUOGGMLso5" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,663,560</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Commercial</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential Construction</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Beginning balance - January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zhf8qkZ1OBvk" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,219,653</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zLjfSyAwQdE3" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,390,894</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zThFyVYlvNt4" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">208,106</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_c20240101__20240630_zERB7eAPNIg6" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">3,818,653</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 (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AllowanceForCreditLossesProvision_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zpgbMNMRrZj" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(370,330</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--AllowanceForCreditLossesProvision_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_z3SlYOARODPi" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(611,508</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLossesProvision_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_zoOJaUZTdq3b" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">17,037</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLossesProvision_c20240101__20240630_fKDIp_zguQmdRWDT1h" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">(964,801</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">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_98A_ecustom--AllowanceForCreditLossesChargeOffs_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_za6Sa7vE4pLb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1972">-</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_ecustom--AllowanceForCreditLossesChargeOffs_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zRIGRQhi88He" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1974">-</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--AllowanceForCreditLossesChargeOffs_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zailbCm5628d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1976">-</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_c20240101__20240630_ziV98i325Wih" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1978">-</span></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, 2024</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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_znJPKKtvuqTk" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">849,323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zrJs4A3b0rD" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,779,386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zatoggCJDUm7" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">225,143</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">$</td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20240101__20240630_zONmtDlFvAj5" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">2,853,852</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zvU3zj8ndXU" 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">$</td><td id="xdx_982_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zCZzxyewEAOk" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,739,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zZtRo9ktpwq8" 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_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630_zV2X8FTpdjql" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">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">Adoption of ASU 2016-13 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zynxlw35O4o4" 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_98B_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDEp_z0M6uFiyBAK7" 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_983_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDEp_zBft2woyxydg" 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_zHTym6TW9Zvj" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13">665,030</td><td style="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 (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zFrcQRa6wlIc" 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_98D_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_zlhaN11FgRyh" 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_989_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_zWoDJZBhvMn8" 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_98E_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630_fKDIp_zTj1G4I9BgF6" style="text-align: right" title="Provision for credit losses">28,219</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">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--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_znWM1sANt4Kb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl2012">-</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_988_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zpiKS1KomBTf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl2014">-</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_988_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zDRF4a12Znvl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><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 id="xdx_987_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630_zankv3Yp8cCi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl2018">-</span></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_98B_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zOWIwZYCtNMi" 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">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zKjO2zrAewP3" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">1,589,860</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zB8773oYGdDi" 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_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630_zRiZWCAql6ei" 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: left"> </td></tr> </table> <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></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 0pt 0pt 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; 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_zLdJgrkEEDu5" 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_F1D_z4jur4TbMiXa" 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 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_zztgbbLmIH9d" 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_F1B_zvMoqdV9BD8j" 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> 859622 1862495 199497 2921614 555807 -192607 301830 665030 -10299 -83109 25646 -67762 849323 1779386 225143 2853852 758131 1685100 292188 2735419 72924 -95240 -49543 -71859 831055 1589860 242645 2663560 1219653 2390894 208106 3818653 -370330 -611508 17037 -964801 849323 1779386 225143 2853852 187129 1739980 43202 1970311 555807 -192607 301830 665030 88119 42487 -102387 28219 831055 1589860 242645 2663560 <p id="xdx_891_ecustom--ScheduleOfAgingOfMortgageLoansTextBlock_zTjzltAYo5gb" 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 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: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_zz15WO8VjQk7" style="display: none">Schedule of Aging of Mortgage Loans</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zitOnf0s8Q0d" style="width: 12%; text-align: right" title="Mortgage Loans during period">2,150,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z2cyABjwwNt" style="width: 12%; text-align: right" title="Mortgage Loans during period">8,155,074</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zVd9kcHpcf61" style="width: 12%; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2036">-</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_984_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_ziZbrAgAfU42" style="width: 12%; text-align: right" title="Mortgage Loans during period">10,305,074</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_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zlTbUY5Od0U1" style="text-align: right" title="Mortgage Loans during period">109,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zilwkdahCl3f" style="text-align: right" title="Mortgage Loans during period">1,807,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zkJcGcPOvbe7" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2044">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zCKKr05cWZDj" style="text-align: right" title="Mortgage Loans during period">1,917,162</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td 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_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zJVOrmBLqMO2" style="text-align: right" title="Mortgage Loans during period">405,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zMnzbqNI44Ag" style="text-align: right" title="Mortgage Loans during period">3,367,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zc5UIUZU3okd" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2052">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zpBs29rHZaN3" style="text-align: right" title="Mortgage Loans during period">3,772,379</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">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_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zZPHCIjP1ey" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">191,508</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 id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zXVgMLPxodOi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,965,642</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zSfINTxSqkn4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2060">-</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_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zNUrdIeyN7U6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">2,157,150</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 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_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zsBSBfhQoDF3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">2,856,018</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zTDhriT9kqaa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">15,295,747</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zD3YciFRSVTd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2068">-</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_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zA4XKP7kppN8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">18,151,765</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_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zuPZ5gMNy10i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">70,365,756</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zWDa59r5rEhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">88,372,143</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zTNLAXrCD3Xl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">112,571,713</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zwsabQ1Pzsrk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">271,309,612</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_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zUIgEpaJXNxa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">73,221,774</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zS9piMbmOKA" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">103,667,890</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zOq9GW03lyH6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">112,571,713</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630_zJHXORaeARf8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">289,461,377</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_98D_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zjVNffhVDcS6" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(849,323</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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z0M0xATnzJj9" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(1,779,386</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zbbb6NOCdbrb" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(225,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20240630_zxFurGjsGsbc" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(2,853,852</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_983_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z4PoIJe4tZo9" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(119,303</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zg3AUtZ4akPj" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,195,913</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zaWo3OTFaVjl" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(637,400</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20240630_zfnASX1tMIEd" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,952,616</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_985_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zTeGTFmlJLHa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(156,409</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zyqOXLvVcoO2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(154,969</td><td style="padding-bottom: 1.5pt; text-align: 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--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zZuaham0dHg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net"><span style="-sec-ix-hidden: xdx2ixbrl2108">-</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_c20240630_zqGFVZb55URl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(311,378</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 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_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zlCOcUfOiKUl" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">72,096,739</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zeXKFcmF0rr4" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">100,537,622</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zQtN2NEt9ZEd" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">111,709,170</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zSIryyUpaUF" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">284,343,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline">December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">30-59 days past due</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z8z0EEt3soD2" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2120">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zrIMSxcAl2bi" style="text-align: right" title="Mortgage Loans during period">3,387,673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zhrRvlCHC81h" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2124">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zV69EbXFzHMl" style="text-align: right" title="Mortgage Loans during period">3,387,673</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_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zzNbz6hHzSgb" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2128">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zkVwrpUG6yZ" style="text-align: right" title="Mortgage Loans during period">3,472,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_z9unuiAs42q1" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2132">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zlnffKREFSGk" style="text-align: right" title="Mortgage Loans during period">3,472,760</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">Over 90 days past due (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zY0kRn7Q0zT4" style="text-align: right" title="Mortgage Loans during period">405,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zlWOXjkjUCDe" style="text-align: right" title="Mortgage Loans during period">3,480,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zETHwrD9qwok" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2140">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zwYBt8m2eop6" style="text-align: right" title="Mortgage Loans during period">3,885,931</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">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_985_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zr3dQbl6kiMh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,241,508</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 id="xdx_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zxKHvWbacM7f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,021,790</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_z8XuagSwrlPc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2148">-</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--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zhqcV5xfMDk2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">2,263,298</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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zAclnLMF0l4a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,646,508</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 id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_ze8HQiJkczV9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">11,363,154</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zqfzxFnssB2j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl2156">-</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_98E_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_z9cspafwmOPa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">13,009,662</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_987_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zmayw0D2gece" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">72,530,030</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zsCLKmtToF13" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">91,790,433</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zrHmvIxyGLZ7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">104,052,748</td><td style="padding-bottom: 1.5pt; text-align: 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__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zxwTzYrbg8Ck" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">268,373,211</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_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zqdAcIPcsqBl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">74,176,538</td><td style="padding-bottom: 1.5pt; text-align: 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__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zemAva9nHqM8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">103,153,587</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zIddUh2MDvf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">104,052,748</td><td style="padding-bottom: 1.5pt; text-align: 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__20231231_z4mQLZXOSyW5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">281,382,873</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_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zastF4HilpP1" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(1,219,653</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zDoydb6BaD7" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(2,390,894</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zjgmnngmcksl" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(208,106</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20231231_znwI60M4g44i" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(3,818,653</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_98F_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zGxMCv2tF66i" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(172,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_znvJZMn54fxb" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,135,491</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zLkfMVJBS8rg" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(314,746</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20231231_zUcaEJQ5mtyg" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,623,226</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_986_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zirnvpqC1uM4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(216,705</td><td style="padding-bottom: 1.5pt; text-align: 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--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zJN6d7i3n7Gg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(107,452</td><td style="padding-bottom: 1.5pt; text-align: 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--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z2UYZpNrT3Zc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net"><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 id="xdx_987_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20231231_zLnGc2WEuHxk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(324,157</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 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_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zAHmrCHFKLa6" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">72,567,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zbbW9QE3Pe8d" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">99,519,750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--MortgageLoansDuringPeriod_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zK6wa5BHAZ89" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">103,529,896</td><td style="padding-bottom: 2.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_z9WHAOhMyN7l" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">275,616,837</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"><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> <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_zFTRNqcOsVY4" 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_F1A_zpMUB2TkuF6" 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> 2150000 8155074 10305074 109510 1807652 1917162 405000 3367379 3772379 191508 1965642 2157150 2856018 15295747 18151765 70365756 88372143 112571713 271309612 73221774 103667890 112571713 289461377 849323 1779386 225143 2853852 -119303 -1195913 -637400 -1952616 -156409 -154969 -311378 72096739 100537622 111709170 284343531 3387673 3387673 3472760 3472760 405000 3480931 3885931 1241508 1021790 2263298 1646508 11363154 13009662 72530030 91790433 104052748 268373211 74176538 103153587 104052748 281382873 1219653 2390894 208106 3818653 -172989 -1135491 -314746 -1623226 -216705 -107452 -324157 72567191 99519750 103529896 275616837 <p id="xdx_89A_eus-gaap--FinancingReceivableCreditQualityIndicatorsTableTextBlock_zSxMCfB4skHj" 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 aggregate unpaid principal balance of commercial mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2024:</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 id="xdx_8BD_zENjK3zJ2jwc" style="display: none">Schedule of Commercial Mortgage Loans By Credit Quality Indicator</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></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">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48C_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zWROwMVOVTh4" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91E_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_zuqexW0s4vXf">2024</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zMLHwrPJ9vu7" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_917_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_z05R9R2URC4d">2023</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_z42I2ynMfB56" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_917_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zTQ2SiNhHUsb">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_ziGtASXQojJ2" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_915_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_zwXbnfkRVv79">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48B_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_zyBAs7V3O9Hh" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_zOiF4TvNLSL2">2020</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_481_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_z4pp8foSPzni" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_912_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_zqwV5rcJHTed">Prior</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_482_eus-gaap--NotesReceivableGross_iI_zgzkEZ1vQQC4" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--NotesReceivableGross_zMPWfkTiEAr5">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zOU8dFs2TWI7" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91B_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zEykv8EbDrJe">% 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">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_416_20240630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z1IrmjbKN9Fj" 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">6,034,800</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">33,954,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,828,743</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,033,422</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2222">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">9,271,857</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">55,123,272</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">75.28</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_415_20240630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zXeLHcdkGhe2" 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">10,432,942</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,523,850</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">823,397</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: xdx2ixbrl2229">-</span></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: xdx2ixbrl2231">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">17,693,502</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24.16</td><td style="text-align: left">%</td></tr> <tr id="xdx_41D_20240630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zKgtQF0n5dde" 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: xdx2ixbrl2234">-</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: xdx2ixbrl2235">-</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: xdx2ixbrl2236">-</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">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: xdx2ixbrl2238">-</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: xdx2ixbrl2239">-</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">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">0.55</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"> </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><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 id="xdx_417_20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zplwBuYHlALg" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,467,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,478,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,652,140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,438,422</td><td style="padding-bottom: 2.5pt; 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">9,271,857</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">73,221,774</td><td style="padding-bottom: 2.5pt; 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_417_20240630__us-gaap--LoanToValueAxis__custom--DSCRGreaterThanOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zBjdSk2TCtOi" 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">16,034,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,990,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2253">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,913,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,502,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">48,440,707</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66.16</td><td style="text-align: left">%</td></tr> <tr id="xdx_410_20240630__us-gaap--LoanToValueAxis__custom--DSCROneXToOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zr310ia2OELc" 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">432,942</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,988,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,652,140</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,438,422</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: xdx2ixbrl2262">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,769,263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,281,067</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24.97</td><td style="text-align: left">%</td></tr> <tr id="xdx_41A_20240630__us-gaap--LoanToValueAxis__custom--DSCRLessThanOneXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zQKCSskTiey9" 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"><span style="-sec-ix-hidden: xdx2ixbrl2266">-</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">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"><span style="-sec-ix-hidden: xdx2ixbrl2268">-</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: xdx2ixbrl2269">-</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: xdx2ixbrl2270">-</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: xdx2ixbrl2271">-</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">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">8.88</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_983_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zK6XRNVKnQAi" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">16,467,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z09rsK8cImDl" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">35,478,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zkLMLtAfrgr" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">3,652,140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zBLZ6VeaYpEk" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">3,438,422</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zWJbPhHLpiK7" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">4,913,313</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zYvQgjykVWW8" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">9,271,857</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 id="xdx_985_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zvCylFIOjVLe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">73,221,774</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zw4YeaJUcFh4" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 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 aggregate unpaid principal balance of commercial mortgage loans by credit quality indicator and origination year was as follows as of December 31, 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> <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_48E_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_znnRHGHcBPv9" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_913_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_z3xCSTyG3geg">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_z0KttebOlNL1" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_910_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zkYIvwTydH03">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_481_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zMwD3dxQ2zF1" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_912_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zH8jP361eR7k">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_z2vgBFo87F9j" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_zBiRNeLh2pae">2020</span></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_z4Gd1lH2Xc7e" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91A_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_z2hLGrdDjFO1">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_z9pupAr82bu6" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_zZOE0pFRyeo3">Prior</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--NotesReceivableGross_iI_zLDjeze0UzAe" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91C_eus-gaap--NotesReceivableGross_z85xStTVLEV1">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48C_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zsED9m07xqN9" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_918_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zyNnBZvUmYWk">% 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">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_416_20231231__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zurdgB1Wzceh" 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">34,304,954</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">13,555,737</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,778,248</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2301">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,964,740</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,565,389</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">61,169,068</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">82.46</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_414_20231231__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zkCjLSuV2Xbc" 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">1,523,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,115,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,050,000</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: xdx2ixbrl2310">-</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: xdx2ixbrl2311">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,602,470</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16.99</td><td style="text-align: left">%</td></tr> <tr id="xdx_41A_20231231__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z3p0Sc0CIKrh" 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: xdx2ixbrl2314">-</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: xdx2ixbrl2315">-</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">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: xdx2ixbrl2317">-</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: xdx2ixbrl2318">-</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: xdx2ixbrl2319">-</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">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">0.55</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"> </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><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 id="xdx_41D_20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z2IW7FMDT9K6" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,828,880</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,670,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,233,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,964,740</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,565,389</td><td style="padding-bottom: 2.5pt; 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">74,176,538</td><td style="padding-bottom: 2.5pt; 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_410_20231231__us-gaap--LoanToValueAxis__custom--DSCRGreaterThanOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zI6u8fbw3jqk" 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">20,990,000</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">700,000</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">2,964,740</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,612,625</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">33,180,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44.73</td><td style="text-align: left">%</td></tr> <tr id="xdx_412_20231231__us-gaap--LoanToValueAxis__custom--DSCROneXToOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zcVtfR7w2pDe" 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">8,338,880</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,496,127</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,483,248</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: xdx2ixbrl2341">-</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: xdx2ixbrl2342">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,952,764</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,271,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.72</td><td style="text-align: left">%</td></tr> <tr id="xdx_418_20231231__us-gaap--LoanToValueAxis__custom--DSCRLessThanOneXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z8bcXwACzJX6" 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">9,174,841<span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup id="xdx_F24_z1yXc9iwu1T6">(1)</sup></span></td><td style="padding-bottom: 1.5pt; 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">1,050,000</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: xdx2ixbrl2349">-</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: xdx2ixbrl2350">-</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: xdx2ixbrl2351">-</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">16,724,841</td><td style="padding-bottom: 1.5pt; 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">22.55</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_982_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_ziqrUV8LzNw5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">35,828,880</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zs32gvdH71y3" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">18,670,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zJuftmdyiym9" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">5,233,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zbvlywltfiqf" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">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">$</td><td id="xdx_984_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z2B9RYJ3ugj" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">2,964,740</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zS6XkbU9njih" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">6,565,389</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zKVUi1irE3re" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">74,176,538</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zRMC0KMwB3Qd" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 0pt 0pt 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: 0pt 0pt 0pt 0"><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> <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_zyLc93A2WK79" 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_F10_zu8m66gxr3De" 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 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-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: 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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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: 0pt 0pt 0pt 0"><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 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 evaluates and monitors the credit quality of its residential mortgage loans by analyzing LTV and 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 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 aggregate unpaid principal balance of residential mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2024:</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="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_z7pUR2ZJjeTd" style="border-bottom: Black 1.5pt solid; text-align: center">2024</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_zgyQcBOjlSoi" 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_48D_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zlI9klYlAn55" 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_484_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zmzwfW9CDch7" 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_48F_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_ztfNNkZk3pk4" 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_480_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_ziLEln6BJRGa" 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_485_eus-gaap--NotesReceivableGross_iI_zbE9GdWW3bgg" 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_48B_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zAn7uoKP8Lrh" 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_41B_20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember_zn18qC3Yr9Bf" 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">5,918,960</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">13,236,536</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">50,568,628</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,657,886</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,669,161</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">14,283,699</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">98,334,870</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">94.86</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_41B_20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember_z7eyT7crQUh1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Non-performing <span id="xdx_F44_zvAEcWWKi6Il">(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: xdx2ixbrl2379">-</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">2,880,161</td><td style="padding-bottom: 1.5pt; 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">696,461</td><td style="padding-bottom: 1.5pt; 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">365,061</td><td style="padding-bottom: 1.5pt; 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">406,356</td><td style="padding-bottom: 1.5pt; 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">984,981</td><td style="padding-bottom: 1.5pt; 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">5,333,020</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">5.14</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt"><i> </i></td> <td style="padding-bottom: 1.5pt; text-align: left"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: right"><i> </i></td><td style="padding-bottom: 1.5pt; text-align: left"><i> </i></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="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zN3QBREoWYvb" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">5,918,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zs875Iz6pkIk" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">16,116,697</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zISNO6iLtUW5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">51,265,089</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zOxilIf9KuS4" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">7,022,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_z65L8A7tCPg6" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">8,075,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zZ9Odtn4lyd6" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">15,268,680</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_z1WjgyEsTEr1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">103,667,890</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zDnMJMRA7qSc" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 0pt 0pt 0"><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 0pt 0pt 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; 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_zl6wPrl4WiTh" 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_F1D_zeeXkqHnU4C8" 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_90A_eus-gaap--MortgageLoansInProcessOfForeclosureAmount_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zDc1KY4N9GFa" title="Mortgage loans in process of foreclosure, amount">1,965,642</span></span></td> </tr></table> <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></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: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_48F_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zoMulZAKFaA1" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_48A_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zlVbhIlQb8g1" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_481_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zEl8P5YrZTf9" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_488_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zc3aCbkSdy3i" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_48D_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_zmaEtQYnHUHe" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_482_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_zjJrBGIcOamc" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_481_eus-gaap--NotesReceivableGross_iI_zmkQORMBAl36" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_483_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zx5FK4rCKZml" style="text-align: center"> </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">LTV:</span></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 colspan="2"> </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><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 colspan="2"> </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><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 colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_416_20240630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zTx9Dxx9HKAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">1,196,344</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,388,129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,276,467</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,422,737</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,343,791</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,296,278</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">21,923,746</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">21.15</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_41B_20240630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zbP6uDuhIUO4" style="vertical-align: bottom; background-color: White"> <td>65% to 80%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,722,616</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,345,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,410,742</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,134,505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,829,636</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,013,035</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,455,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_41F_20240630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zDO93Ie7lCpg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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: xdx2ixbrl2422">-</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">2,383,291</td><td style="padding-bottom: 1.5pt; 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">4,577,880</td><td style="padding-bottom: 1.5pt; 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">1,465,705</td><td style="padding-bottom: 1.5pt; 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">1,902,090</td><td style="padding-bottom: 1.5pt; 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">1,959,367</td><td style="padding-bottom: 1.5pt; 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">12,288,333</td><td style="padding-bottom: 1.5pt; 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">11.85</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zKHw8iyoysm1" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">5,918,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zA95L9nJsK8j" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">16,116,697</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zdTTX7e1DHMj" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">51,265,089</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zvPSwqKW0gr5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">7,022,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zGAO9y5Gttnd" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">8,075,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zBp7PIDeqFEa" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">15,268,680</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zQIcUOrfwUZf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">103,667,890</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zXiVU0ENA2U1" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 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 aggregate unpaid principal balance of residential mortgage loans by credit quality indicator and origination year was as follows as of December 31, 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> <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_485_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zUU5vmfZnWoh" 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_480_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zUAoDWtO0mfa" 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_zQ0VK2xtKhFl" 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_zFXZ9txP7JIh" 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_zPy2Q35sKepa" 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_ze6tBV7hWW4d" 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_znMQ7Ngj3epf" 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_481_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zN9o7M3auaZi" 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_41C_20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember_zRK8khcIix36" 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">15,337,828</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">53,875,389</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,156,934</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,453,796</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,786,562</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">12,040,357</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">98,650,866</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">95.63</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_41E_20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember_zKrNVeXubBV5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Non-performing <span id="xdx_F4C_z5leyijxaYV4">(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: xdx2ixbrl2454">-</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">2,202,114</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 style="border-bottom: Black 1.5pt solid; text-align: right">365,061</td><td style="padding-bottom: 1.5pt; 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">613,101</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl2458">-</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">1,322,445</td><td style="padding-bottom: 1.5pt; 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">4,502,721</td><td style="padding-bottom: 1.5pt; 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">4.37</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_983_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zkmeK0ABOtu5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">15,337,828</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zAdwhBGKSOO3" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">56,077,503</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">$</td><td id="xdx_988_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zFcCZdrZEjUg" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">7,521,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_z3tJMl8VAGN6" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">8,066,897</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zAmBX2Dt51N5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">2,786,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zQGgKcsXNYtf" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">13,362,802</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_980_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zgFjO16vquEl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">103,153,587</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_98A_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zJiyyOja7WW5" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 0pt 0pt 0"><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 0pt 0pt 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; 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_zgSTNvHmwYbi" 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_F12_z3Wb7qI02Fkh" 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_90D_eus-gaap--MortgageLoansInProcessOfForeclosureAmount_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zd975qQl3G8" title="Mortgage loans in process of foreclosure, amount">1,021,790</span></span></td> </tr></table> <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></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: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_48F_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zvFCtxzd5Bxh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_48A_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zi1NbBgrL7kc" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_481_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_z4uiteiN5Nx8" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_488_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zIPGY4NDz7Q8" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_48D_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_z5htznfK2Z7" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_482_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_zOktn8Xn4eQf" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_481_eus-gaap--NotesReceivableGross_iI_zEp7Ira4Mujb" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_488_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zBtTPzTEFrg6" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">LTV:</span></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 colspan="2"> </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><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 colspan="2"> </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><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 colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_417_20231231__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zcwCxBXidw5e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">3,280,144</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,049,522</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,843,286</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,746,970</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">446,675</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">5,206,095</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">19,572,692</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">18.97</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_415_20231231__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zas3GbEVPG6d" style="vertical-align: bottom; background-color: White"> <td>65% to 80%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,962,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,371,320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,269,894</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,222,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,339,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,711,440</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,877,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69.68</td><td style="text-align: left">%</td></tr> <tr id="xdx_417_20231231__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zsxRl9oaRI5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">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">1,094,914</td><td style="padding-bottom: 1.5pt; 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">4,656,661</td><td style="padding-bottom: 1.5pt; 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">1,408,815</td><td style="padding-bottom: 1.5pt; 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">2,097,757</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl2501">-</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">2,445,267</td><td style="padding-bottom: 1.5pt; 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">11,703,414</td><td style="padding-bottom: 1.5pt; 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">11.35</td><td style="padding-bottom: 1.5pt; 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="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><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 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">$</td><td id="xdx_98A_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zOpLoufSy0Ec" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 1">15,337,828</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zfaqLybQ036h" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 2">56,077,503</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">$</td><td id="xdx_98E_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zW2bUaSAl5T3" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 3">7,521,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_ze2vJbfjkAqa" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 4">8,066,897</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zahWz2AeX1i5" style="border-bottom: Black 2.5pt double; text-align: right" title="Year 5">2,786,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zt2OtuCPzjX" style="border-bottom: Black 2.5pt double; text-align: right" title="Prior">13,362,802</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_982_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zsJIiUyPPgid" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">103,153,587</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_989_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMortgageLoansMember_zqtEhk1EdtZ9" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> 6034800 33954450 2828743 3033422 9271857 55123272 0.7528 10432942 1523850 823397 4913313 17693502 0.2416 405000 405000 0.0055 16467742 35478300 3652140 3438422 4913313 9271857 73221774 1.0000 16034800 20990000 1000000 4913313 5502594 48440707 0.6616 432942 7988300 2652140 3438422 3769263 18281067 0.2497 6500000 6500000 0.0888 16467742 35478300 3652140 3438422 4913313 9271857 73221774 1.0000 34304954 13555737 3778248 2964740 6565389 61169068 0.8246 1523926 5115231 1050000 4913313 12602470 0.1699 405000 405000 0.0055 35828880 18670968 5233248 4913313 2964740 6565389 74176538 1.0000 20990000 1000000 700000 4913313 2964740 2612625 33180678 0.4473 8338880 8496127 3483248 3952764 24271019 0.3272 6500000 9174841 1050000 16724841 0.2255 35828880 18670968 5233248 4913313 2964740 6565389 74176538 1.0000 5918960 13236536 50568628 6657886 7669161 14283699 98334870 0.9486 2880161 696461 365061 406356 984981 5333020 0.0514 5918960 16116697 51265089 7022947 8075517 15268680 103667890 1.0000 1965642 1196344 3388129 6276467 2422737 2343791 6296278 21923746 0.2115 4722616 10345277 40410742 3134505 3829636 7013035 69455811 0.6700 2383291 4577880 1465705 1902090 1959367 12288333 0.1185 5918960 16116697 51265089 7022947 8075517 15268680 103667890 1.0000 15337828 53875389 7156934 7453796 2786562 12040357 98650866 0.9563 2202114 365061 613101 1322445 4502721 0.0437 15337828 56077503 7521995 8066897 2786562 13362802 103153587 1.0000 1021790 3280144 7049522 1843286 1746970 446675 5206095 19572692 0.1897 10962770 44371320 4269894 4222170 2339887 5711440 71877481 0.6968 1094914 4656661 1408815 2097757 2445267 11703414 0.1135 15337828 56077503 7521995 8066897 2786562 13362802 103153587 1.0000 <p id="xdx_899_ecustom--ScheduleOfResidentialConstructionMortgageLoansTableTextBlock_zOw92OqmgIdj" 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 aggregate unpaid principal balance of residential construction mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2024:</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 id="xdx_8BC_zaIQaKsiBNZ8" style="display: none">Schedule of Residential Construction Mortgage Loans</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_486_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zVHPrkoaiYhf" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_zATo44eoz3s3">2024</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48C_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zbFL601T0JGf" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91F_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zZML7vDbMRpk">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48E_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zocFVfZnb6Mk" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91E_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_z8zhkzgwbgN9">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48D_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zLznZMjod9Wd" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_zihaPZVnTGwj">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--NotesReceivableGross_iI_zPwF8sa2sa8j" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--NotesReceivableGross_zL8wSoTRJsVj">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_z6ONTw9ZXwwg" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zKRnmT8shzid">% 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><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_20240630__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zmS9d6aegMBi" style="vertical-align: bottom; background-color: White"> <td style="width: 40%">Performing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">60,704,074</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">35,864,948</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">4,585,632</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">11,417,059</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">112,571,713</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: 6%; text-align: right">100.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_41E_20240630__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zDNZadKJ6Ede" 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: xdx2ixbrl2535">-</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: xdx2ixbrl2536">-</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: xdx2ixbrl2537">-</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: xdx2ixbrl2538">-</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: xdx2ixbrl2539">-</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">0.00</td><td style="padding-bottom: 1.5pt; 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="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><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 id="xdx_41A_20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zIvTqYWNq4Dk" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">60,704,074</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,864,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,585,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,417,059</td><td style="padding-bottom: 2.5pt; 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">112,571,713</td><td style="padding-bottom: 2.5pt; 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><td> </td> <td style="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><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_20240630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zOIYbt8UpdJ9" 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">18,845,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26,531,552</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,038,388</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11,417,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">59,832,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53.15</td><td style="text-align: left">%</td></tr> <tr id="xdx_41D_20240630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zBDm3Z3TeAee" 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">41,858,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,333,396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,547,244</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: xdx2ixbrl2556">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,739,560</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46.85</td><td style="text-align: left">%</td></tr> <tr id="xdx_419_20240630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zikpOec4B8c6" 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: xdx2ixbrl2559">-</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: xdx2ixbrl2560">-</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: xdx2ixbrl2561">-</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: xdx2ixbrl2562">-</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: xdx2ixbrl2563">-</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">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 style="padding-bottom: 1.5pt"> </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><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="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zCWJrUiewtS8" style="border-bottom: Black 2.5pt double; text-align: right" title="2024">60,704,074</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_ze9Op25IKlr1" style="border-bottom: Black 2.5pt double; text-align: right" title="2023">35,864,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zkilDfDalawh" style="border-bottom: Black 2.5pt double; text-align: right" title="2022">4,585,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zvG0Llnfnxjb" style="border-bottom: Black 2.5pt double; text-align: right" title="Originated three years before latest fiscal year">11,417,059</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zKUF4FaaHuPd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">112,571,713</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20240630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zto4j3KMNNS3" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">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 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 aggregate unpaid principal balance of residential construction mortgage loans by credit quality indicator and origination year was as follows as of December 31, 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> <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_48A_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zCgJnXEhwAp1" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91A_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_zCldo7jRsFNi">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48A_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zt3iU4pxUxwd" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_915_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zycswiQLxtuk">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_484_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zvOLs6aKdyLg" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91C_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zEHC38y4H8V2">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_488_eus-gaap--NotesReceivableGross_iI_zE5UkX03x97" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_915_eus-gaap--NotesReceivableGross_zCDHlsbs44bc">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_zMEBA4EfBWYc" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91D_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zbz4F28sKXd2">% 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_41A_20231231__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_z7K2SFcvVxj5" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">Performing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">60,311,679</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,624,182</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">27,116,887</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">104,052,748</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">100.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_413_20231231__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zo0wznLVf224" 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: xdx2ixbrl2587">-</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: xdx2ixbrl2588">-</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: xdx2ixbrl2589">-</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: xdx2ixbrl2590">-</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">0.00</td><td style="padding-bottom: 1.5pt; 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="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><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 id="xdx_41D_20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zkxGBhz1dkk1" 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">60,311,679</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,624,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">27,116,887</td><td style="padding-bottom: 2.5pt; 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">104,052,748</td><td style="padding-bottom: 2.5pt; 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_41F_20231231__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zhJ7rJ22WVb4" 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">40,215,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,732,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,442,302</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">69,390,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66.69</td><td style="text-align: left">%</td></tr> <tr id="xdx_418_20231231__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zT542SmTrnOi" 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">20,096,319</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,891,682</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,674,585</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,662,586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.31</td><td style="text-align: left">%</td></tr> <tr id="xdx_419_20231231__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zk2DJ3vGLon5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">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: xdx2ixbrl2607">-</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: xdx2ixbrl2608">-</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: xdx2ixbrl2609">-</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: xdx2ixbrl2610">-</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">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 style="padding-bottom: 1.5pt"> </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><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="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--FinancingReceivableOriginatedInCurrentFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zvpToE5PYHx8" style="border-bottom: Black 2.5pt double; text-align: right" title="Originated in current fiscal year">60,311,679</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zwTbsBeIccu7" style="border-bottom: Black 2.5pt double; text-align: right" title="Originated in fiscal year before latest fiscal year">16,624,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_z5g5fartxHng" style="border-bottom: Black 2.5pt double; text-align: right" title="Originated two years before latest fiscal year">27,116,887</td><td style="padding-bottom: 2.5pt; text-align: 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--NotesReceivableGross_iI_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zsYPFyJsjXH2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">104,052,748</td><td style="padding-bottom: 2.5pt; text-align: 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--FinancingReceivableNonaccrualPercentPastDue1_iI_dp_c20231231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zLO9CTyCYfxj" style="border-bottom: Black 2.5pt double; text-align: right" title="% of Total">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> 60704074 35864948 4585632 11417059 112571713 1.0000 0.0000 60704074 35864948 4585632 11417059 112571713 1.0000 18845154 26531552 3038388 11417059 59832153 0.5315 41858920 9333396 1547244 52739560 0.4685 0.0000 60704074 35864948 4585632 11417059 112571713 1.0000 60311679 16624182 27116887 104052748 1.0000 0.0000 60311679 16624182 27116887 104052748 1.0000 40215360 8732500 20442302 69390162 0.6669 20096319 7891682 6674585 34662586 0.3331 0.0000 60311679 16624182 27116887 104052748 1.0000 <p id="xdx_896_ecustom--ScheduleOfAgingOfInsuranceAssignmentsTableTextBlock_zjvvjoG0nWp1" 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 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; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zmlagcEKYRjl" style="display: none">Schedule of Aging of Insurance Assignments</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">As of June 30, <br/>2024</td><td style="padding-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/> 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; 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_985_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_ziHF0yYr0qJd" style="width: 18%; text-align: right" title="Insurance assignments during period">10,983,745</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--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z6SG6kHv0fU2" style="width: 18%; text-align: right" title="Insurance assignments during period">10,829,629</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_983_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zjl0nKov9iUd" style="text-align: right" title="Insurance assignments during period">4,082,558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zzpyDKlVO5c3" style="text-align: right" title="Insurance assignments during period">3,709,754</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_981_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--OverDue90OrMoreDaysMember_zvfYi962hDI8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">5,580,886</td><td style="padding-bottom: 1.5pt; text-align: 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_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--OverDue90OrMoreDaysMember_zvJmNjo9BMM6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">4,329,468</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_98B_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zm0r3ueQ4xSi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">20,647,189</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zqwgUlMK7wS9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">18,868,851</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_986_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zcV0KCYgLqSi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">27,759,501</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 id="xdx_98D_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_z0WvYDQslXH7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">26,736,471</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_98D_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InsuranceAssignmentsMember_zelLlgocTiw2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">48,406,690</td><td style="padding-bottom: 1.5pt; text-align: 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_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InsuranceAssignmentsMember_z1QQ4wMCwWC6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">45,605,322</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_98D_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_c20240630_zgEb1mirD58l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments, allowance for loan losses">(1,535,324</td><td style="padding-bottom: 1.5pt; text-align: 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--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_c20231231_zsc8bccS633h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments, allowance for loan losses">(1,553,836</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_983_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20240101__20240630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetInsuranceAssignmentsMember_z5GJSuJXdr1" style="border-bottom: Black 2.5pt double; text-align: right" title="Insurance assignments during period">46,871,366</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20231231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetInsuranceAssignmentsMember_z1FOyfTQPRRj" style="border-bottom: Black 2.5pt double; text-align: right" title="Insurance assignments during period">44,051,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 10983745 10829629 4082558 3709754 5580886 4329468 20647189 18868851 27759501 26736471 48406690 45605322 1535324 1553836 46871366 44051486 <p id="xdx_89B_ecustom--ScheduleOfAllowanceForCreditLossesTableTextBlock_zb26nSQuyU3j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the allowance for credit losses for insurance assignments as of the dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_zIMHLpOcUon7" style="display: none">Schedule of Allowance for Credit Losses</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Beginning balance - March 31, 2024</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20240401__20240630_zgettAH8kjvd" style="width: 18%; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,587,525</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pp0p0_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zTMwi1aas7W1" style="text-align: right" title="Allowance for credit losses, change in provision">242,046</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">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_984_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pp0p0_di_c20240401__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zS0At5VrK8vk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(294,247</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, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20240401__20240630_zCF6gbPvfYKi" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,535,324</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - March 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20230401__20230630_zqzDq2zIliF8" style="text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,685,901</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pp0p0_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zyK3Vx1gHL7a" style="text-align: right" title="Allowance for credit losses, change in provision">219,213</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">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_98C_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pp0p0_di_c20230401__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zDeCESx3K1z2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(214,421</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 - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20230401__20230630_zE0lcTIJ91zi" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,690,693</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Beginning balance - January 1, 2024</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20240101__20240630_zedwsfwD2ML7" style="width: 18%; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,553,836</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pp0p0_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zg6uzktQYCB" style="text-align: right" title="Allowance for credit losses, change in provision">492,613</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">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_98B_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pp0p0_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z5cKO653WFb9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(511,125</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, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20240101__20240630_zS7ez91VEMP8" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,535,324</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20230101__20230630_zJ7Ih70iGtWg" style="text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,609,951</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_zXWldkIRSmFg" style="text-align: right" title="Allowance for credit losses, change in provision">452,326</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">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_988_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pp0p0_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zgj52pBkTlKe" 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: 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_98C_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20230101__20230630_zi2J76hI7Ibd" 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> </table> <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></p> <div style="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_F05_zhn0mef7uQT7" 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_F1A_zZ83dALhj3pa" 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> 1587525 242046 294247 1535324 1685901 219213 214421 1690693 1553836 492613 511125 1535324 1609951 452326 371584 1690693 <p id="xdx_894_eus-gaap--GainLossOnInvestmentsTextBlock_zky9hrcnz7K8" 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 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; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zszHaiHh2lPg" style="display: none">Schedule of Gain (Loss) on Investments</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_20240401__20240630_zuXFmHaYfFSk" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230401__20230630_zZfSlUtYi0ta" 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_20240101__20240630_zLnWWDT7s1oi" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20230630_zsbzjQyM2dql" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_40E_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_z3H3YTzuMMI5" 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">24,031</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,563</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">24,334</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></tr> <tr id="xdx_40E_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zQi4CyT82QD3" 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">(36,646</td><td style="text-align: left">)</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">(37,499</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></tr> <tr id="xdx_406_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_iN_di_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zXQdSJpgtG2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net credit loss release (provision)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,289</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">(79,711</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></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_zV5tEesSa4ha" 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">43,733</td><td style="text-align: left"> </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">(17,370</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></tr> <tr id="xdx_401_eus-gaap--EquitySecuritiesFvNiUnrealizedGainLoss_hus-gaap--InvestmentTypeAxis__custom--EquitySecuritiesOneMember_ztTjvbHJkhua" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Unrealized gains (losses) on securities held at the end of the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(424,455</td><td style="text-align: left">)</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">1,118,405</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></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_401_ecustom--GrossRealizedGains_hus-gaap--InvestmentTypeAxis__custom--RealEstateHeldForInvestmentAndSaleMember_zDMit2SDo4z9" 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">38,890</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">288,852</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></tr> <tr id="xdx_401_ecustom--GrossRealizedLosses_hus-gaap--InvestmentTypeAxis__custom--RealEstateHeldForInvestmentAndSaleMember_z3IM6QtaRFP2" 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: xdx2ixbrl2724">-</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: xdx2ixbrl2725">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,081</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: xdx2ixbrl2727">-</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">Other 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></tr> <tr id="xdx_40B_ecustom--GrossRealizedGains_hus-gaap--InvestmentTypeAxis__us-gaap--OtherAssetsMember_zHZubTTS0GS6" 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">(39,081</td><td style="text-align: left">)</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">35,486</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></tr> <tr id="xdx_400_ecustom--GrossRealizedLosses_hus-gaap--InvestmentTypeAxis__us-gaap--OtherAssetsMember_zOlYmWxUepz1" 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: xdx2ixbrl2734">-</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: xdx2ixbrl2735">-</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">(1,229</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"><span style="-sec-ix-hidden: xdx2ixbrl2737">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--GainLossOnInvestmentsAndOtherAssets_zZHdheKpOxPi" 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">(377,239</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">816,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,292,187</td><td style="padding-bottom: 2.5pt; 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></tr> </table> 24031 1563 24334 17054 36646 36908 37499 91799 -16289 44505 79711 224005 43733 5363 -17370 -46952 -424455 566633 1118405 898064 38890 161028 288852 161028 -39081 -39081 163410 35486 214348 -1229 -377239 816584 1292187 927738 202800 197580 379363 251510 4345704 4143768 8749262 8156500 176448 140709 344596 281216 7021559 9467407 15835595 17955063 3285019 4897672 6800080 8262596 189131 207441 490398 407655 4886015 4461813 9962563 9230016 201342 213103 400301 342160 1715910 780146 3406867 1567907 21821128 24312059 45989662 46203113 3776320 4140085 7998286 8256256 18044808 20171974 37991376 37946857 470808 1250861 1404359 1852352 <p id="xdx_898_eus-gaap--InvestmentIncomeTextBlock_ztNcum7Kngmj" 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">Accrued investment income consists of the following:</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 id="xdx_8B7_zELE0xZLRJS6" style="display: none">Schedule of Accrued Investment Income</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_49C_20240630_z0lGuC11BzL1" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/>2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20231231_zJVMdT8EKiJh" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_401_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--FixedMaturitySecuritiesAvailableForSaleMember_zo4Qzuu8Yj04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; 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: 18%; text-align: right">4,125,306</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">3,984,695</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--EquitySecuritiesMember_z1y2OZm8LUb" 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">10,876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,451</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--MortgageLoansHeldForInvestmentMember_z3yB8jG95IIe" 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">1,121,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,661,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--RealEstateHeldForInvestmentMember_z6ppDLkQzI7g" 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">3,507,053</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,486,115</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--CashAndCashEquivalentsMember_zPJGvW0q8hq8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">73,388</td><td style="padding-bottom: 1.5pt; 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">18,437</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccruedInvestmentIncomeReceivable_iI_zCX1rGY8l2u9" style="vertical-align: bottom; background-color: White"> <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">8,838,006</td><td style="padding-bottom: 2.5pt; 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">10,170,790</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4125306 3984695 10876 20451 1121383 2661092 3507053 3486115 73388 18437 8838006 10170790 <p id="xdx_80E_ecustom--LoansHeldForSaleDisclosureTextBlock_zk0KCKKPKmg5" 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">4) <span style="text-decoration: underline"><span id="xdx_82D_zxVED9hfaHy4">Loans Held for Sale</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 loans held for sale portfolio is valued using the fair value option. 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 recognition of mortgage loan interest income and is included in mortgage fee income on the condensed consolidated statement of earnings. Included in loans held for sale are loans in the process of foreclosure with an aggregate unpaid principal balance of $<span id="xdx_90E_ecustom--ForeclosureLoansUnpaidPrincipalBalance_iI_c20240630_z5O0wZoqsTKc" title="Foreclosure loans unpaid principal balance">311,117</span> and $<span id="xdx_90D_ecustom--ForeclosureLoansUnpaidPrincipalBalance_iI_c20231231_zPkj18gRXs32" title="Foreclosure loans unpaid principal balance">1,636,090</span> as of June 30, 2024 and December 31, 2023, respectively. 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--AggregateFairValueLoansHeldForSaleScheduleTableTextBlock_zi95QhL4IVe2" 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 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 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zSXxWb2JPdti" style="display: none">Schedule of Aggregate Fair Value Loans Held for Sale</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="2" id="xdx_49E_20240630_zxJfo4Pm7wD" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/>2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_z2LMKs0hvxG" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, <br/> 2023</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_401_ecustom--AggregateFairValueLoansHeldForSale_iI_pp0p0_zONLHybzf1Sa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Aggregate fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">150,196,416</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: 20%; text-align: right">126,549,190</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AggregateUnpaidPrincipalBalanceLoansHeldForSale_iI_pp0p0_z9F7Hpc4sz12" 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">149,936,883</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,185,867</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--UnrealizedGainLossLoansHeldForSale_iI_pp0p0_z3lgXsdKZrr" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unrealized gain (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">259,533</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(636,677</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8A8_zvg4RWcRzhel" 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">Mortgage Fee Income</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">Mortgage fee income consists of origination fees, processing fees, interest income and 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--ScheduleOfMortgageFeeIncomeForLoansHeldForSaleTextBlock_zPo5pih2Fsel" 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">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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zOUQbPTAeIq8" style="display: none">Schedule of Mortgage Fee Income for Loans Held for Sale</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_494_20240401__20240630_z0Hw3BrbfWxh" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230401__20230630_zSXUljdgZBTe" 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_49E_20240101__20240630_zQ3usX40GvAa" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20230630_zfJLL1D5FR0c" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_409_ecustom--LoanFees_zBpdHGOHRXK3" 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">7,366,232</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,986,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">12,886,697</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></tr> <tr id="xdx_401_eus-gaap--InterestAndOtherIncome_zO9Xs3YTyL97" 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">2,263,915</td><td style="text-align: left"> </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">3,746,735</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></tr> <tr id="xdx_40E_ecustom--SecondaryGains_z11eWd0orkl2" 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">18,674,595</td><td style="text-align: left"> </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">33,405,569</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></tr> <tr id="xdx_40C_ecustom--ChangeInFairValueOfLoanCommitments_z8ujIKD9iK4e" 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">429,823</td><td style="text-align: left"> </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">991,601</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></tr> <tr id="xdx_40C_ecustom--ChangeInFairValueOfLoanHeldForSale_zYaLgdaG4jul" 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">1,197,075</td><td style="text-align: left"> </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">896,185</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></tr> <tr id="xdx_40C_ecustom--ProvisionForLoanLossReserve_iNI_di_znZNxiG4suR6" 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">(312,124</td><td style="padding-bottom: 1.5pt; 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">(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">(475,601</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_40F_ecustom--MortgageFeeIncome_zdPvKkt9Ozz" 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">29,619,516</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">26,078,753</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">51,451,186</td><td style="padding-bottom: 2.5pt; 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></tr> </table> <p id="xdx_8AB_zj6shmlpsSb7" 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">Loan Loss Reserve</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">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 can 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--ScheduleOfLoanLossReserveWhichIsIncludedInOtherLiabilitiesAndAccruedExpensesTextBlock_zGwsgqMF3Ryc" 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 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 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zdvGjGbXlt3a" style="display: none">Schedule of Loan Loss Reserve Included in Other Liabilities and Accrued Expenses</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/>2024</td><td style="padding-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/>2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Balance, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--BeginningLoanLossReserve_iS_c20240101__20240630_zYSD5ryz9WWh" style="width: 18%; text-align: right" title="Balance, beginning of period">547,233</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--BeginningLoanLossReserve_iS_c20230101__20231231_zaklzkAE2Wlf" style="width: 18%; text-align: right" title="Balance, beginning of period">1,725,667</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision on current loan originations (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--LoanLossReserveProvisionsForLoss_c20240101__20240630_fKDEp_zopfdagmHWl1" style="text-align: right" title="Provision on current loan originations">475,601</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LoanLossReserveProvisionsForLoss_c20230101__20231231_fKDEp_zxXtWk6sJVnl" style="text-align: right" title="Provision on current loan originations">27,164</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_98C_ecustom--LoanLossReserveChargeOffs_c20240101__20240630_zVohmVcJeeMf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs, net of recaptured amounts">(273,801</td><td style="padding-bottom: 1.5pt; text-align: 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--LoanLossReserveChargeOffs_c20230101__20231231_ziFNRO9Xhh5d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs, net of recaptured amounts">(1,205,598</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_989_ecustom--EndingLoanLossReserve_iE_c20240101__20240630_zKNOp1cPRkKl" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, end of period">749,033</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_98B_ecustom--EndingLoanLossReserve_iE_c20230101__20231231_zT9N4r4wMOg8" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, end of period">547,233</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"><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"><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-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; 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_zAhY0gCDtBgh" 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_F1A_z3dRr8R4aQFa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in mortgage fee income</span></td> </tr></table> <p id="xdx_8A4_zFkVXlgLEgP" 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 maintains reserves for estimated losses on current production volumes. For the six month period ended June 30, 2024, $<span id="xdx_90D_ecustom--LoanLossReserveProvisionsForLoss_c20240101__20240630_z2iGrdt1eluh" title="Provision on current loan originations">475,601</span> in reserves were added at a rate of 4.4 basis points per loan, the equivalent of $<span id="xdx_903_ecustom--LoanIncreasePerPoint_iI_c20240630_zMrbgn0M0RPk" title="Loan increase per point">440</span> per $<span id="xdx_90A_ecustom--AmountOfLoanIncreasedPerPoint_pp0p0_c20240101__20240630_zuOneaCi1fD8" title="Amount of loan increased, per point">1,000,000</span> in loans originated. This is a decrease over the six month period ended June 30, 2023, when reserves of $<span id="xdx_902_ecustom--LoanLossReserveProvisionsForLoss_pp0p0_c20230101__20230630_zrpIXTRbHHd2" title="Provision on current loan originations">513,431</span> were added at a rate of 4.5 basis points per loan originated, the equivalent of $<span id="xdx_907_ecustom--LoanIncreasePerPoint_iI_c20230630_z667YPjkyk2g" title="Loan increase per point">450</span> per $<span id="xdx_904_ecustom--AmountOfLoanIncreasedPerPoint_c20230101__20230630_z1Rly0opXGs5" title="Amount of loan increased, per point">1,000,000</span> in loans originated. The Company monitors market data and trends, economic conditions (including forecasts), and its own experience to maintain adequate loss reserves on current production.</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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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> 311117 1636090 <p id="xdx_898_ecustom--AggregateFairValueLoansHeldForSaleScheduleTableTextBlock_zi95QhL4IVe2" 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 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 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zSXxWb2JPdti" style="display: none">Schedule of Aggregate Fair Value Loans Held for Sale</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="2" id="xdx_49E_20240630_zxJfo4Pm7wD" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/>2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_z2LMKs0hvxG" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, <br/> 2023</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_401_ecustom--AggregateFairValueLoansHeldForSale_iI_pp0p0_zONLHybzf1Sa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Aggregate fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">150,196,416</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: 20%; text-align: right">126,549,190</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AggregateUnpaidPrincipalBalanceLoansHeldForSale_iI_pp0p0_z9F7Hpc4sz12" 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">149,936,883</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,185,867</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--UnrealizedGainLossLoansHeldForSale_iI_pp0p0_z3lgXsdKZrr" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unrealized gain (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">259,533</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(636,677</td><td style="text-align: left">)</td></tr> </table> 150196416 126549190 149936883 127185867 259533 -636677 <p id="xdx_89D_ecustom--ScheduleOfMortgageFeeIncomeForLoansHeldForSaleTextBlock_zPo5pih2Fsel" 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">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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zOUQbPTAeIq8" style="display: none">Schedule of Mortgage Fee Income for Loans Held for Sale</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_494_20240401__20240630_z0Hw3BrbfWxh" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230401__20230630_zSXUljdgZBTe" 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_49E_20240101__20240630_zQ3usX40GvAa" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20230630_zfJLL1D5FR0c" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_409_ecustom--LoanFees_zBpdHGOHRXK3" 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">7,366,232</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,986,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">12,886,697</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></tr> <tr id="xdx_401_eus-gaap--InterestAndOtherIncome_zO9Xs3YTyL97" 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">2,263,915</td><td style="text-align: left"> </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">3,746,735</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></tr> <tr id="xdx_40E_ecustom--SecondaryGains_z11eWd0orkl2" 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">18,674,595</td><td style="text-align: left"> </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">33,405,569</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></tr> <tr id="xdx_40C_ecustom--ChangeInFairValueOfLoanCommitments_z8ujIKD9iK4e" 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">429,823</td><td style="text-align: left"> </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">991,601</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></tr> <tr id="xdx_40C_ecustom--ChangeInFairValueOfLoanHeldForSale_zYaLgdaG4jul" 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">1,197,075</td><td style="text-align: left"> </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">896,185</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></tr> <tr id="xdx_40C_ecustom--ProvisionForLoanLossReserve_iNI_di_znZNxiG4suR6" 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">(312,124</td><td style="padding-bottom: 1.5pt; 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">(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">(475,601</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_40F_ecustom--MortgageFeeIncome_zdPvKkt9Ozz" 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">29,619,516</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">26,078,753</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">51,451,186</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">52,067,759</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 7366232 5986802 12886697 10375215 2263915 2620489 3746735 4627546 18674595 19298213 33405569 37259571 429823 -151382 991601 526570 1197075 -1401738 896185 -607123 312124 273631 475601 114020 29619516 26078753 51451186 52067759 <p id="xdx_892_ecustom--ScheduleOfLoanLossReserveWhichIsIncludedInOtherLiabilitiesAndAccruedExpensesTextBlock_zGwsgqMF3Ryc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loan loss reserve, which is included in other liabilities and accrued expenses, is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zdvGjGbXlt3a" style="display: none">Schedule of Loan Loss Reserve Included in Other Liabilities and Accrued Expenses</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/>2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, <br/>2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Balance, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--BeginningLoanLossReserve_iS_c20240101__20240630_zYSD5ryz9WWh" style="width: 18%; text-align: right" title="Balance, beginning of period">547,233</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--BeginningLoanLossReserve_iS_c20230101__20231231_zaklzkAE2Wlf" style="width: 18%; text-align: right" title="Balance, beginning of period">1,725,667</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision on current loan originations (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--LoanLossReserveProvisionsForLoss_c20240101__20240630_fKDEp_zopfdagmHWl1" style="text-align: right" title="Provision on current loan originations">475,601</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LoanLossReserveProvisionsForLoss_c20230101__20231231_fKDEp_zxXtWk6sJVnl" style="text-align: right" title="Provision on current loan originations">27,164</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_98C_ecustom--LoanLossReserveChargeOffs_c20240101__20240630_zVohmVcJeeMf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs, net of recaptured amounts">(273,801</td><td style="padding-bottom: 1.5pt; text-align: 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--LoanLossReserveChargeOffs_c20230101__20231231_ziFNRO9Xhh5d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs, net of recaptured amounts">(1,205,598</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_989_ecustom--EndingLoanLossReserve_iE_c20240101__20240630_zKNOp1cPRkKl" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, end of period">749,033</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_98B_ecustom--EndingLoanLossReserve_iE_c20230101__20231231_zT9N4r4wMOg8" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, end of period">547,233</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"><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"><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-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; 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_zAhY0gCDtBgh" 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_F1A_z3dRr8R4aQFa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in mortgage fee income</span></td> </tr></table> 547233 1725667 475601 27164 -273801 -1205598 749033 547233 475601 440 1000000 513431 450 1000000 <p id="xdx_806_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zq2EDLC1hkgk" 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">5) <span style="text-decoration: underline"><span id="xdx_82F_z3NKpnYbtWFb">Stock Compensation Plans</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 has equity incentive plans (the “2013 Plan”, the “2014 Director Plan” and the “2022 Plan”). </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>Stock Options</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">Stock based compensation expense for stock options issued of $<span id="xdx_903_eus-gaap--AllocatedShareBasedCompensationExpense_c20240401__20240630__us-gaap--PlanNameAxis__custom--StockOptionPlansMember_zLLdycJvCdph" title="Shares based compensation expenses">183,184</span> and $<span id="xdx_90E_eus-gaap--AllocatedShareBasedCompensationExpense_c20230401__20230630__us-gaap--PlanNameAxis__custom--StockOptionPlansMember_z6eMIJWxSnTk" title="Shares based compensation expenses">142,696</span> has been recognized for these plans for the three month periods ended June 30, 2024 and 2023, respectively, and $<span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_c20240101__20240630__us-gaap--PlanNameAxis__custom--StockOptionPlansMember_z6XqhavwEIYj" title="Shares based compensation expenses">382,182</span> and $<span id="xdx_908_eus-gaap--AllocatedShareBasedCompensationExpense_c20230101__20230630__us-gaap--PlanNameAxis__custom--StockOptionPlansMember_z5mgRL1Zxyc" title="Shares based compensation expenses">284,883</span> has been recognized for these plans for the six month periods ended June 30, 2024 and 2023, respectively, and is included in personnel expenses on the condensed consolidated statements of earnings. As of June 30, 2024, the total unrecognized compensation expense related to the options issued was $<span id="xdx_90E_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_c20240630__us-gaap--PlanNameAxis__custom--StockOptionPlansMember_zWAvZFE0s4S7" title="Total unrecognized compensation expense">329,670</span>, which is expected to be recognized over the remaining vesting period.</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 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zUm441rmuXe4" 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">Activity of the stock option plans during the six month period ended June 30, 2024, is 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><span id="xdx_8B5_zOJW9apKqqHd" 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: 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 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, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zLFFCooHXJ34" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">833,570</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_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zfwxXVDAqOO4" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">4.91</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zXOehCCCSmxd" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">1,520,062</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zpH4phAyIDTd" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">5.57</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_988_ecustom--AdjustmentForEffectOfStockDividends_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zosGAdAE9Inj" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">38,724</td><td style="text-align: left"> </td><td> </td> <td style="text-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_98A_ecustom--AdjustmentForEffectOfStockDividends_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zOOnnQ7jANOd" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">76,005</td><td style="text-align: left"> </td><td> </td> <td style="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_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z369cI6KDNId" style="text-align: right" title="Number of shares, granted">16,500</td><td style="text-align: left"> </td><td> </td> <td style="text-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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zFSGspo3dgL3" style="text-align: right" title="Number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl2948">-</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_981_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zVKbK8XAglqe" style="text-align: right" title="Number of shares, exercised">(45,671</td><td style="text-align: left">)</td><td> </td> <td style="text-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_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zywTj5Nic187" style="text-align: right" title="Number of shares, exercised"><span style="-sec-ix-hidden: xdx2ixbrl2952">-</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_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zvdwge38NNOl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled">(16,538</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_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zWbU1eRfaXG2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl2956">-</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="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="padding-bottom: 2.5pt">Outstanding at June 30, 2024</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_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zvOnCVJv1AHl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, beginning">826,585</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 id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zw3GpBPb7Fv8" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding, ending">5.09</td><td style="padding-bottom: 2.5pt; text-align: 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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zEizo2d4F5jg" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, ending">1,596,067</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 id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zuCO8ahhWN4b" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding, ending">5.57</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, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zAEYnUlA78b6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">768,960</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 id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zvXmvlvEOZ2g" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, options exercisable">4.89</td><td style="padding-bottom: 2.5pt; text-align: 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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zshj3SQYbNXf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">1,443,567</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 id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zV74oMQ5DJ75" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, options exercisable">5.35</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, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zjH5OpYlBMj6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">38,564</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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zApKsMnnTyBd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">556,238</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>Weighted average contractual term of options outstanding at June 30, 2024</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_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1QGaPUF5bzl" title="Weighted average contractual term of options outstanding">5.05</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_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_z76McOU89ZGl" title="Weighted average contractual term of options outstanding">6.00</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, 2024</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--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zmYuOAiX7g8i" title="Weighted average contractual term of options exercisable">4.72</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_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zdxIItXRtyu6" title="Weighted average contractual term of options exercisable">5.75</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 style="padding-bottom: 2.5pt">Aggregated intrinsic value of options outstanding at June 30, 2024 (1)</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zE9WqJ1DXitk" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">2,083,992</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">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zUJ295YGPhB4" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,255,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options exercisable at June 30, 2024 (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zSx4hne3eh13" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">2,089,110</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--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zcs9k0uREAx" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">3,264,864</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"><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 0pt 0pt 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; 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_F0A_z8W76WCDJHgd" 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_F17_zGGd44F5u3Z1" 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_904_eus-gaap--SharePrice_iI_pid_c20240630_zwyPuCAZMvR4" title="Stock price">7.61</span> as of June 30, 2024 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_F0C_zKjURM0T9S3" 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_F19_zkJBTekpfGU" 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 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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">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 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: 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 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</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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zysyejjthlZ" 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_zFRxlrG9RIp4" 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_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_znxmNx3RUDva" 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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zDSfPiL5Tapc" 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_985_ecustom--AdjustmentForEffectOfStockDividends_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1jQZsdaUUo5" 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_980_ecustom--AdjustmentForEffectOfStockDividends_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zWLVHdyji4S1" 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_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zqAQEjzk8Nb9" 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_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_ziJYNIbmIXli" style="text-align: right" title="Number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl3012">-</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_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zU7cA0SdAgtk" 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_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zlIWeZ9VHEM9" style="text-align: right" title="Number of shares, exercised"><span style="-sec-ix-hidden: xdx2ixbrl3016">-</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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zJ7pBIPOTH3e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl3018">-</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="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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zS4lb7MqtQ3d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl3020">-</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="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="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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlzK5Ag47qs" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zBvw3VunWf68" style="padding-bottom: 2.5pt; 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_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zn1Ckk3CJ2m6" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zZ8j9RNiLE9h" style="padding-bottom: 2.5pt; 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_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z819bWNDDmTe" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_z0qrzVNO1WSk" style="padding-bottom: 2.5pt; 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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zZsA9R4mTF54" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zwtGzsRIHEnb" style="padding-bottom: 2.5pt; 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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zKsDcu2Fq0Bi" 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="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_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zEDSHwCnGQ0a" 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="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>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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zCjUxYq58io3" 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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zA0itLyye9N6" 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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zb53TKlJ3389" 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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zyy1WktCVCbc" 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 (1)</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zDg7ewwcfks8" 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="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">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zbwsoALuL9T" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,815,225</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options exercisable at June 30, 2023 (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zzVkZQ3qb9o2" 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="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_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zEpjdEX3HC47" 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="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"><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 0pt 0pt 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; 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_zqDKAVqoVb6j" 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_F13_zbi6OVSr2ztg" 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_90C_eus-gaap--SharePrice_iI_pid_c20230630_zS9qrgheCHl9" 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_F04_z1P5dYKwHhO8" 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_F1E_zxeXlyyg6Oo" 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_8A6_zVuB4UwioPZd" 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></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 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, 2024 and 2023 was $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20240101__20240630_zPYc5fecLLhe" title="Intrinsic value, stock options exercised">142,210</span> and $<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20230101__20230630_zeaBK7TW9j4b" title="Intrinsic value, stock options exercised">387,561</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"><b> </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"><b> </b></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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 0pt 0pt 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: 0pt 0pt 0pt 0; 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 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">Stock based compensation expense for RSUs issued of $<span id="xdx_906_eus-gaap--AllocatedShareBasedCompensationExpense_c20240401__20240630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zXt8EVP3DRvg" title="Share based compensation expense">882</span> and <span id="xdx_90B_eus-gaap--AllocatedShareBasedCompensationExpense_dxL_c20230401__20230630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zjwe90QButE4" title="Share based compensation expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl3068">nil</span></span> has been recognized under these plans for the three month periods ended June 30, 2024 and 2023, respectively, and of $<span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_c20240101__20240630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zF1mDdnoVLyb" title="Share based compensation expense">1,771</span> and $<span id="xdx_904_eus-gaap--AllocatedShareBasedCompensationExpense_c20230101__20230630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zswjH0041NSi" title="Share based compensation expense">742</span> has been recognized under these plans for the six month periods ended June 30, 2024 and 2023, respectively, and is included in personnel expenses on the condensed consolidated statements of earnings. The fair value of each RSU granted is determined by the Company’s stock price on the date of the grant. As of June 30, 2024, the total unrecognized compensation expense related to the RSUs issued was $<span id="xdx_90E_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_c20240630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zB0luVZhaPA6" title="Total unrecognized compensation expense">1,493</span>, which is expected to be recognized over the remaining vesting period. </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_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zkUM6C7wjAk7" 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">Activity of the RSUs during the six month period ended June 30, 2024 is 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><span id="xdx_8B7_zZ9CSPQDhBac" 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: 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">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, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zbofUcQoTpaj" style="width: 16%; text-align: right" title="Non-vested Number of shares, beginning">2,245</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zWlcZ72iIfth" style="width: 16%; text-align: right" title="Weighted average grant date fair value, beginning">7.72</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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zDzSLLYQtmTb" style="text-align: right" title="Non-vested Number of shares, Granted"><span style="-sec-ix-hidden: xdx2ixbrl3082">-</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_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zOc7XzJxzEB9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-vested Number of shares, Vested">(865</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="padding-bottom: 2.5pt">Non-vested at June 30, 2024</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zsLHE7TSioXc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available RSUs for future grant">1,380</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 id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zwgOOZRAXC16" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average grant date fair value, ending">7.99</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_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zpKk4xNt1ze8" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of RSUs outstanding">16,540</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"><b> </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">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 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: 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">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_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z7Am7HL3COCh" 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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zjj1NQKoBBn8" 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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zA19E18csaNe" style="text-align: right" title="Non-vested number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl3096">-</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_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zwxFRzOBEucc" 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="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="padding-bottom: 2.5pt">Non-vested at March 31, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z7f29vJy7nP" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zDj4dzPdEth6" style="padding-bottom: 2.5pt; 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_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zmer2N3Xx6Oi" 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="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_8A6_zsfjfi1uhn7c" 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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> 183184 142696 382182 284883 329670 <p id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zUm441rmuXe4" 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">Activity of the stock option plans during the six month period ended June 30, 2024, is 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><span id="xdx_8B5_zOJW9apKqqHd" 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: 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 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, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zLFFCooHXJ34" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">833,570</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_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zfwxXVDAqOO4" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">4.91</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zXOehCCCSmxd" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">1,520,062</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zpH4phAyIDTd" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">5.57</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_988_ecustom--AdjustmentForEffectOfStockDividends_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zosGAdAE9Inj" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">38,724</td><td style="text-align: left"> </td><td> </td> <td style="text-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_98A_ecustom--AdjustmentForEffectOfStockDividends_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zOOnnQ7jANOd" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">76,005</td><td style="text-align: left"> </td><td> </td> <td style="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_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z369cI6KDNId" style="text-align: right" title="Number of shares, granted">16,500</td><td style="text-align: left"> </td><td> </td> <td style="text-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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zFSGspo3dgL3" style="text-align: right" title="Number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl2948">-</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_981_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zVKbK8XAglqe" style="text-align: right" title="Number of shares, exercised">(45,671</td><td style="text-align: left">)</td><td> </td> <td style="text-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_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zywTj5Nic187" style="text-align: right" title="Number of shares, exercised"><span style="-sec-ix-hidden: xdx2ixbrl2952">-</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_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zvdwge38NNOl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled">(16,538</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_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zWbU1eRfaXG2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl2956">-</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="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="padding-bottom: 2.5pt">Outstanding at June 30, 2024</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_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zvOnCVJv1AHl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, beginning">826,585</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 id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zw3GpBPb7Fv8" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding, ending">5.09</td><td style="padding-bottom: 2.5pt; text-align: 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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zEizo2d4F5jg" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, ending">1,596,067</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 id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zuCO8ahhWN4b" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding, ending">5.57</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, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zAEYnUlA78b6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">768,960</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 id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zvXmvlvEOZ2g" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, options exercisable">4.89</td><td style="padding-bottom: 2.5pt; text-align: 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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zshj3SQYbNXf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">1,443,567</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 id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zV74oMQ5DJ75" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, options exercisable">5.35</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, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zjH5OpYlBMj6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">38,564</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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zApKsMnnTyBd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">556,238</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>Weighted average contractual term of options outstanding at June 30, 2024</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_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1QGaPUF5bzl" title="Weighted average contractual term of options outstanding">5.05</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_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_z76McOU89ZGl" title="Weighted average contractual term of options outstanding">6.00</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, 2024</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--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zmYuOAiX7g8i" title="Weighted average contractual term of options exercisable">4.72</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_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zdxIItXRtyu6" title="Weighted average contractual term of options exercisable">5.75</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 style="padding-bottom: 2.5pt">Aggregated intrinsic value of options outstanding at June 30, 2024 (1)</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zE9WqJ1DXitk" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">2,083,992</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">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zUJ295YGPhB4" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,255,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options exercisable at June 30, 2024 (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zSx4hne3eh13" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">2,089,110</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--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zcs9k0uREAx" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">3,264,864</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"><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 0pt 0pt 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; 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_F0A_z8W76WCDJHgd" 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_F17_zGGd44F5u3Z1" 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_904_eus-gaap--SharePrice_iI_pid_c20240630_zwyPuCAZMvR4" title="Stock price">7.61</span> as of June 30, 2024 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_F0C_zKjURM0T9S3" 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_F19_zkJBTekpfGU" 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 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"><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 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2024 (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"><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 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">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 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: 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 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</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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zysyejjthlZ" 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_zFRxlrG9RIp4" 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_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_znxmNx3RUDva" 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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zDSfPiL5Tapc" 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_985_ecustom--AdjustmentForEffectOfStockDividends_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1jQZsdaUUo5" 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_980_ecustom--AdjustmentForEffectOfStockDividends_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zWLVHdyji4S1" 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_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zqAQEjzk8Nb9" 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_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_ziJYNIbmIXli" style="text-align: right" title="Number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl3012">-</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_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zU7cA0SdAgtk" 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_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zlIWeZ9VHEM9" style="text-align: right" title="Number of shares, exercised"><span style="-sec-ix-hidden: xdx2ixbrl3016">-</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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zJ7pBIPOTH3e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl3018">-</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="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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zS4lb7MqtQ3d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl3020">-</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="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="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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlzK5Ag47qs" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zBvw3VunWf68" style="padding-bottom: 2.5pt; 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_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zn1Ckk3CJ2m6" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zZ8j9RNiLE9h" style="padding-bottom: 2.5pt; 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_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z819bWNDDmTe" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_z0qrzVNO1WSk" style="padding-bottom: 2.5pt; 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_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zZsA9R4mTF54" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zwtGzsRIHEnb" style="padding-bottom: 2.5pt; 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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zKsDcu2Fq0Bi" 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="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_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zEDSHwCnGQ0a" 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="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>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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zCjUxYq58io3" 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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zA0itLyye9N6" 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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zb53TKlJ3389" 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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zyy1WktCVCbc" 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 (1)</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zDg7ewwcfks8" 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="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">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zbwsoALuL9T" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,815,225</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options exercisable at June 30, 2023 (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zzVkZQ3qb9o2" 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="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_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zEpjdEX3HC47" 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="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"><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 0pt 0pt 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; 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_zqDKAVqoVb6j" 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_F13_zbi6OVSr2ztg" 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_90C_eus-gaap--SharePrice_iI_pid_c20230630_zS9qrgheCHl9" 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_F04_z1P5dYKwHhO8" 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_F1E_zxeXlyyg6Oo" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjusted for the effect of annual stock dividends.</span></td> </tr></table> 833570 4.91 1520062 5.57 38724 76005 16500 45671 16538 826585 5.09 1596067 5.57 768960 4.89 1443567 5.35 38564 556238 P5Y18D P6Y P4Y8M19D P5Y9M 2083992 3255564 2089110 3264864 7.61 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 142210 387561 882 1771 742 1493 <p id="xdx_894_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zkUM6C7wjAk7" 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">Activity of the RSUs during the six month period ended June 30, 2024 is 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><span id="xdx_8B7_zZ9CSPQDhBac" 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: 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">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, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zbofUcQoTpaj" style="width: 16%; text-align: right" title="Non-vested Number of shares, beginning">2,245</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zWlcZ72iIfth" style="width: 16%; text-align: right" title="Weighted average grant date fair value, beginning">7.72</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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zDzSLLYQtmTb" style="text-align: right" title="Non-vested Number of shares, Granted"><span style="-sec-ix-hidden: xdx2ixbrl3082">-</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_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zOc7XzJxzEB9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-vested Number of shares, Vested">(865</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="padding-bottom: 2.5pt">Non-vested at June 30, 2024</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zsLHE7TSioXc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available RSUs for future grant">1,380</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 id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20240101__20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zwgOOZRAXC16" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average grant date fair value, ending">7.99</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_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20240630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zpKk4xNt1ze8" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of RSUs outstanding">16,540</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"><b> </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">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 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: 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">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_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z7Am7HL3COCh" 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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zjj1NQKoBBn8" 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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zA19E18csaNe" style="text-align: right" title="Non-vested number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl3096">-</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_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zwxFRzOBEucc" 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="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="padding-bottom: 2.5pt">Non-vested at March 31, 2023</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z7f29vJy7nP" 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="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zDj4dzPdEth6" style="padding-bottom: 2.5pt; 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_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zmer2N3Xx6Oi" 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="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> 2245 7.72 865 1380 7.99 16540 1620 6.48 405 1215 6.48 18380 <p id="xdx_80F_eus-gaap--EarningsPerShareTextBlock_zksaFA6QoT72" 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">6) <span style="text-decoration: underline"><span id="xdx_825_zMKYScisOtB">Earnings Per Share</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_89C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zoSWe3JcqUC6" 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">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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zmNaWUg8HeD6" 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: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240401__20240630_zHKvp0j960Ff" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230401__20230630_z0OKooFu1F2d" 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_499_20240101__20240630_zmN67aoTJP6f" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230630_zpENhwOrm5E7" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_zeo57e90JFnj" 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">7,271,549</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">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">6,352,706</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">14,746,071</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></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_zjpaywoIlaca" 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">23,297,455</td><td style="padding-bottom: 1.5pt; 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">23,110,818</td><td style="padding-bottom: 1.5pt; 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">23,313,768</td><td style="padding-bottom: 1.5pt; 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">23,172,477</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_zGo2HBxDrmLd" 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">576,503</td><td style="padding-bottom: 1.5pt; 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">591,466</td><td style="padding-bottom: 1.5pt; 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">663,136</td><td style="padding-bottom: 1.5pt; 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">578,442</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"> </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 id="xdx_402_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zo3cwC7cXktb" 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">23,873,958</td><td style="padding-bottom: 2.5pt; 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">23,702,284</td><td style="padding-bottom: 2.5pt; 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">23,976,904</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">23,750,919</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_z1B8WsJKSppj" 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">0.31</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.27</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.63</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.33</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareDiluted_zxosHHnBmNka" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Diluted net earnings per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.30</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.27</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.62</td><td style="padding-bottom: 2.5pt; 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">0.32</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zaBnV9W0zqO9" 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">For the six month periods ended June 30, 2024 and 2023, there were <span id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zV9hIrgfyvfi" title="Antidilutive securities excluded from computation of earnings per share, amount">143,456</span> and <span id="xdx_903_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zTXhYnCxErCl" title="Antidilutive securities excluded from computation of earnings per share, amount">55,125</span> anti-dilutive 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfConversionsOfStockTextBlock_zJK1flFIX3G5" 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 summarizes the activity in shares of capital stock.</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_8BC_zfBtPGVXGqsl" 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_zhSlUR2202ce" 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_4BB_us-gaap--StatementClassOfStockAxis_us-gaap--CommonClassCMember_z9akUAZTVV12" style="border-bottom: Black 1.5pt solid; text-align: center">Class C</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_433_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iS_zLxAiD7DVFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding shares at December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">18,758,031</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">2,889,859</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_43E_c20230101__20230630_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_zF3JTrDsg2u5" 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: xdx2ixbrl3150">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20230101__20230630_ecustom--VestingOfRestrictedStockUnits_zmiFbCXPmy78" 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: xdx2ixbrl3153">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--StockDividendsShares_zb4qv3pybIff" 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_434_c20230101__20230630_eus-gaap--ConversionOfStockSharesIssued1_zSX0svfdxEY" 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 style="padding-bottom: 1.5pt"> </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 id="xdx_439_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iE_zn2sH2TrLQmf" 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 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_43A_c20240101__20240630_eus-gaap--CommonStockSharesOutstanding_iS_z92952IpZNSc" style="vertical-align: bottom; background-color: White"> <td>Outstanding shares at December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,048,002</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,971,854</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20240101__20240630_eus-gaap--CommonStockSharesOutstanding_iS_z9kfkd1NFsIa" style="display: none; vertical-align: bottom; background-color: White"> <td>Common stock, outstanding shares, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,048,002</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,971,854</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></tr> <tr id="xdx_439_c20240101__20240630_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_zf9gEYHXfCDj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,082</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: xdx2ixbrl3171">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20240101__20240630_ecustom--VestingOfRestrictedStockUnits_z4a98QSzWhe9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">865</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: xdx2ixbrl3174">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20240101__20240630_eus-gaap--StockDividendsShares_zDH1ZPfEMBC9" 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">1,004,721</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148,578</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20240101__20240630_eus-gaap--ConversionOfStockSharesIssued1_zdtzQSMbF9J" 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">266</td><td style="padding-bottom: 1.5pt; 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">(266</td><td style="padding-bottom: 1.5pt; 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="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 id="xdx_43D_c20240101__20240630_eus-gaap--CommonStockSharesOutstanding_iE_zJDJg22jnGl5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding shares at June 30, 2024</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">21,085,936</td><td style="padding-bottom: 2.5pt; 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">3,120,166</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_434_c20240101__20240630_eus-gaap--CommonStockSharesOutstanding_iE_zWDp94J2ggmi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Common stock, outstanding shares, 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">21,085,936</td><td style="padding-bottom: 2.5pt; 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">3,120,166</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zZAxS9OwJhJe" 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"><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"><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, 2024 (Unaudited)</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></p> <p id="xdx_89C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zoSWe3JcqUC6" 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">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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zmNaWUg8HeD6" 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: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240401__20240630_zHKvp0j960Ff" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230401__20230630_z0OKooFu1F2d" 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_499_20240101__20240630_zmN67aoTJP6f" style="border-bottom: Black 1.5pt solid; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230630_zpENhwOrm5E7" style="border-bottom: Black 1.5pt solid; text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_zeo57e90JFnj" 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">7,271,549</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">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">6,352,706</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">14,746,071</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></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_zjpaywoIlaca" 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">23,297,455</td><td style="padding-bottom: 1.5pt; 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">23,110,818</td><td style="padding-bottom: 1.5pt; 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">23,313,768</td><td style="padding-bottom: 1.5pt; 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">23,172,477</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_zGo2HBxDrmLd" 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">576,503</td><td style="padding-bottom: 1.5pt; 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">591,466</td><td style="padding-bottom: 1.5pt; 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">663,136</td><td style="padding-bottom: 1.5pt; 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">578,442</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"> </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 id="xdx_402_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zo3cwC7cXktb" 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">23,873,958</td><td style="padding-bottom: 2.5pt; 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">23,702,284</td><td style="padding-bottom: 2.5pt; 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">23,976,904</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">23,750,919</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_z1B8WsJKSppj" 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">0.31</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.27</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.63</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.33</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareDiluted_zxosHHnBmNka" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Diluted net earnings per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.30</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.27</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.62</td><td style="padding-bottom: 2.5pt; 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">0.32</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 7271549 6352706 14746071 7592878 23297455 23110818 23313768 23172477 576503 591466 663136 578442 23873958 23702284 23976904 23750919 0.31 0.27 0.63 0.33 0.30 0.27 0.62 0.32 143456 55125 <p id="xdx_894_eus-gaap--ScheduleOfConversionsOfStockTextBlock_zJK1flFIX3G5" 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 summarizes the activity in shares of capital stock.</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_8BC_zfBtPGVXGqsl" 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_zhSlUR2202ce" 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_4BB_us-gaap--StatementClassOfStockAxis_us-gaap--CommonClassCMember_z9akUAZTVV12" style="border-bottom: Black 1.5pt solid; text-align: center">Class C</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_433_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iS_zLxAiD7DVFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding shares at December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">18,758,031</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">2,889,859</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_43E_c20230101__20230630_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_zF3JTrDsg2u5" 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: xdx2ixbrl3150">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20230101__20230630_ecustom--VestingOfRestrictedStockUnits_zmiFbCXPmy78" 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: xdx2ixbrl3153">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--StockDividendsShares_zb4qv3pybIff" 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_434_c20230101__20230630_eus-gaap--ConversionOfStockSharesIssued1_zSX0svfdxEY" 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 style="padding-bottom: 1.5pt"> </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 id="xdx_439_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iE_zn2sH2TrLQmf" 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 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_43A_c20240101__20240630_eus-gaap--CommonStockSharesOutstanding_iS_z92952IpZNSc" style="vertical-align: bottom; background-color: White"> <td>Outstanding shares at December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,048,002</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,971,854</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20240101__20240630_eus-gaap--CommonStockSharesOutstanding_iS_z9kfkd1NFsIa" style="display: none; vertical-align: bottom; background-color: White"> <td>Common stock, outstanding shares, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,048,002</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,971,854</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></tr> <tr id="xdx_439_c20240101__20240630_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_zf9gEYHXfCDj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,082</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: xdx2ixbrl3171">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20240101__20240630_ecustom--VestingOfRestrictedStockUnits_z4a98QSzWhe9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">865</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: xdx2ixbrl3174">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20240101__20240630_eus-gaap--StockDividendsShares_zDH1ZPfEMBC9" 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">1,004,721</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148,578</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20240101__20240630_eus-gaap--ConversionOfStockSharesIssued1_zdtzQSMbF9J" 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">266</td><td style="padding-bottom: 1.5pt; 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">(266</td><td style="padding-bottom: 1.5pt; 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="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 id="xdx_43D_c20240101__20240630_eus-gaap--CommonStockSharesOutstanding_iE_zJDJg22jnGl5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding shares at June 30, 2024</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">21,085,936</td><td style="padding-bottom: 2.5pt; 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">3,120,166</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_434_c20240101__20240630_eus-gaap--CommonStockSharesOutstanding_iE_zWDp94J2ggmi" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Common stock, outstanding shares, 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">21,085,936</td><td style="padding-bottom: 2.5pt; 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">3,120,166</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 18758031 2889859 127688 405 949675 141594 57901 -57901 19893700 2973552 20048002 2971854 20048002 2971854 32082 865 1004721 148578 266 -266 21085936 3120166 21085936 3120166 <p id="xdx_808_eus-gaap--SegmentReportingDisclosureTextBlock_zmCuIG6PQSt4" 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">7) <span style="text-decoration: underline"><span id="xdx_82C_zSNk1boI668h">Business Segment Information</span></span></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></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">Description of Products and Services by Segment</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 has <span id="xdx_907_eus-gaap--NumberOfReportableSegments_pid_dc_uSegment_c20240101__20240630_ztTw6Dp9rGSh" title="Number of reportable segments">three</span> 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 policyholders 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 origination 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 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">Measurement of Segment Profit or Loss and Segment Assets</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 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, 2023. 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 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">Factors Management Used to Identify the Enterprise’s Reportable Segments</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 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 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"><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, 2024 (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"><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">7) <span style="text-decoration: underline">Business Segment Information</span> (Continued)</span></p> <p id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zIcyqgR5Bk38" 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_8BC_zmiX4ofRFPvc" 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_4BE_us-gaap--StatementBusinessSegmentsAxis_custom--LifeInsuranceMember_zLV9yYqxBJVf" 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_zPyd3pgxTTob" 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_4B3_us-gaap--StatementBusinessSegmentsAxis_custom--MortgageMember_zUAeauv9hCCk" 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_4BB_us-gaap--StatementBusinessSegmentsAxis_custom--IntercompanyEliminationsMember_zKtzCeG88Dle" style="border-bottom: Black 1.5pt solid; text-align: center">Intercompany<br/> Eliminations</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BE_z25xBMAvPf3" 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</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: 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_c20240401__20240630_ecustom--RevenueFromExternalCustomers_z9lZbvHHwdBg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">47,237,315</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,277,868</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,276,153</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3197">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">85,791,336</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_430_c20240401__20240630_ecustom--IntersegmentRevenues_zH0qYciTx2d2" 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">1,905,973</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">144,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,135,729</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: xdx2ixbrl3204">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20240401__20240630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_za6x6h4f6P9f" 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">7,164,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,090,520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,358</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: xdx2ixbrl3209">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,389,593</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>For the Six Months Ended</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: 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_c20240101__20240630_ecustom--RevenueFromExternalCustomers_zbKfizcwvh36" 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">$</td><td style="text-align: right">97,207,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">17,065,446</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">52,706,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">166,979,534</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20240101__20240630_ecustom--IntersegmentRevenues_zmA2ZDLKRpV1" 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">3,285,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">169,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">291,595</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,746,678</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: xdx2ixbrl3222">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20240101__20240630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zP8MdIDjKuu3" 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">15,694,224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,143,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,829,261</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,008,904</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_c20240630_ecustom--IdentifiableAssets_iI_zYRcU6U5ea9f" 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">$</td><td style="text-align: right">1,356,015,599</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">102,122,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">96,262,785</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(98,929,803</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,455,470,738</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20240630_eus-gaap--Goodwill_iI_z8m4Yz9weCuc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,765,570</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,488,213</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3238">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3239">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,253,783</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_438_c20240630_eus-gaap--AssetsNet_iI_zSFGMAuTzKg9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,358,781,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">104,610,370</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">96,262,785</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(98,929,803</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,460,724,521</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</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">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 id="xdx_435_c20230401__20230630_ecustom--RevenueFromExternalCustomers_zrMMRPj90u05" 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">$</td><td style="text-align: right">48,071,089</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,812,508</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26,962,562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3251">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">83,846,159</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20230401__20230630_ecustom--IntersegmentRevenues_z3OAnJtvglSi" 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">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: xdx2ixbrl3258">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20230401__20230630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zS73x2YUKFPl" 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">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: xdx2ixbrl3263">-</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: 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 Six Months Ended</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">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 id="xdx_438_c20230101__20230630_ecustom--RevenueFromExternalCustomers_zXtoJYzOMxUa" 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"> </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_43C_c20230101__20230630_ecustom--IntersegmentRevenues_zy3rYoFXiYZ8" 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: xdx2ixbrl3276">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20230101__20230630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zIpagknMpE17" 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"> </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_43B_c20230630_ecustom--IdentifiableAssets_iI_zxU1htdsMfvc" 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_43C_c20230630_eus-gaap--Goodwill_iI_zIoBiXFX08Cj" 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: xdx2ixbrl3292">-</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: xdx2ixbrl3293">-</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_43E_c20230630_eus-gaap--AssetsNet_iI_zyjQ1DBAqN5d" 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> </table> <p id="xdx_8AE_zg8RWhIl2lq" 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"><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, 2024 (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> 3 <p id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zIcyqgR5Bk38" 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_8BC_zmiX4ofRFPvc" 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_4BE_us-gaap--StatementBusinessSegmentsAxis_custom--LifeInsuranceMember_zLV9yYqxBJVf" 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_zPyd3pgxTTob" 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_4B3_us-gaap--StatementBusinessSegmentsAxis_custom--MortgageMember_zUAeauv9hCCk" 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_4BB_us-gaap--StatementBusinessSegmentsAxis_custom--IntercompanyEliminationsMember_zKtzCeG88Dle" style="border-bottom: Black 1.5pt solid; text-align: center">Intercompany<br/> Eliminations</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BE_z25xBMAvPf3" 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</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: 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_c20240401__20240630_ecustom--RevenueFromExternalCustomers_z9lZbvHHwdBg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">47,237,315</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,277,868</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,276,153</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3197">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">85,791,336</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_430_c20240401__20240630_ecustom--IntersegmentRevenues_zH0qYciTx2d2" 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">1,905,973</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">144,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,135,729</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: xdx2ixbrl3204">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20240401__20240630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_za6x6h4f6P9f" 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">7,164,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,090,520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,358</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: xdx2ixbrl3209">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,389,593</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>For the Six Months Ended</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: 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_c20240101__20240630_ecustom--RevenueFromExternalCustomers_zbKfizcwvh36" 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">$</td><td style="text-align: right">97,207,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">17,065,446</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">52,706,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">166,979,534</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20240101__20240630_ecustom--IntersegmentRevenues_zmA2ZDLKRpV1" 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">3,285,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">169,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">291,595</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,746,678</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: xdx2ixbrl3222">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20240101__20240630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zP8MdIDjKuu3" 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">15,694,224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,143,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,829,261</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,008,904</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_c20240630_ecustom--IdentifiableAssets_iI_zYRcU6U5ea9f" 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">$</td><td style="text-align: right">1,356,015,599</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">102,122,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">96,262,785</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(98,929,803</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,455,470,738</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20240630_eus-gaap--Goodwill_iI_z8m4Yz9weCuc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,765,570</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,488,213</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3238">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3239">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,253,783</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_438_c20240630_eus-gaap--AssetsNet_iI_zSFGMAuTzKg9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,358,781,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">104,610,370</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">96,262,785</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(98,929,803</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,460,724,521</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</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">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 id="xdx_435_c20230401__20230630_ecustom--RevenueFromExternalCustomers_zrMMRPj90u05" 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">$</td><td style="text-align: right">48,071,089</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,812,508</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26,962,562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3251">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">83,846,159</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20230401__20230630_ecustom--IntersegmentRevenues_z3OAnJtvglSi" 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">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: xdx2ixbrl3258">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20230401__20230630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zS73x2YUKFPl" 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">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: xdx2ixbrl3263">-</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: 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 Six Months Ended</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">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 id="xdx_438_c20230101__20230630_ecustom--RevenueFromExternalCustomers_zXtoJYzOMxUa" 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"> </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_43C_c20230101__20230630_ecustom--IntersegmentRevenues_zy3rYoFXiYZ8" 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: xdx2ixbrl3276">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20230101__20230630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zIpagknMpE17" 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"> </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_43B_c20230630_ecustom--IdentifiableAssets_iI_zxU1htdsMfvc" 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_43C_c20230630_eus-gaap--Goodwill_iI_zIoBiXFX08Cj" 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: xdx2ixbrl3292">-</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: xdx2ixbrl3293">-</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_43E_c20230630_eus-gaap--AssetsNet_iI_zyjQ1DBAqN5d" 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> </table> 47237315 8277868 30276153 85791336 1905973 84767 144989 -2135729 7164715 2090520 134358 9389593 97207950 17065446 52706138 166979534 3285548 169535 291595 -3746678 15694224 5143941 -1829261 19008904 1356015599 102122157 96262785 -98929803 1455470738 2765570 2488213 5253783 1358781169 104610370 96262785 -98929803 1460724521 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 <p id="xdx_80D_eus-gaap--FairValueDisclosuresTextBlock_ztmXdTQEk6kf" 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">8) <span style="text-decoration: underline"><span id="xdx_825_zanTi0mqtq5b">Fair Value of Financial Instruments</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">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 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>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 0pt 0pt 24pt; 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 0pt 0pt 24pt; text-align: justify; text-indent: -24pt"><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 0pt 0pt 0.5in; 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"><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"><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><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 0pt 0pt 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: 0pt 0pt 0pt 0; 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 financial assets and financial liabilities.</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; 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 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 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 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 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 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">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 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">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 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">Restricted Assets</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 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 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">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 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">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 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"><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, 2024 (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">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 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 items shown under Level 3 are valued 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">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 in volatile markets and may contain significant unobservable inputs. </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">Loan Commitments and Forward Sale Commitments</span></i>: The Company’s mortgage segment enters 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, 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 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 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 be funded within the terms of the commitments.</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">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 the 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 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">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 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">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 conditions when determining fair 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></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">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 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">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 0pt 0pt 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: 0pt 0pt 0pt 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: 0pt 0pt 0pt 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: 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, 2024 (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">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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zkM3i97F8zXa" 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 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 as of June 30, 2024:</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_8BC_zumGpKoTAkXc" 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 style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240630_z8GGb9u8kW48" 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_490_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zPrx6AkxiS4i" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Quoted Prices in Active Markets for Identical</p> <p style="margin-top: 0; margin-bottom: 0">Assets <br/> (Level 1)</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z8WytNLa93na" 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_49E_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z5dHt4MU6Yyk" 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<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_40D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_zXQYB8Y5Ogsb" 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">349,358,027</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3307">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">348,120,558</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">1,237,469</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EquitySecuritiesFvNi_iI_zVmWbOTjGj6d" 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">15,019,179</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,019,179</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: xdx2ixbrl3313">-</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: xdx2ixbrl3314">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansReceivableHeldForSaleAmount_iI_zA3G1KJF2xY7" 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">150,196,416</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: xdx2ixbrl3317">-</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: xdx2ixbrl3318">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,196,416</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtSecuritiesAvailableForSaleRestricted_iI_za5RjLYBbxL" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4A_zph2NMws9vqa" style="text-align: left">Restricted assets (1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,560,266</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: xdx2ixbrl3322">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,560,266</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: xdx2ixbrl3324">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EquitySecuritiesFvNiRestricted_iI_z38OuwCpVsF4" style="vertical-align: bottom; background-color: White"> <td id="xdx_F48_zJ04dfiQG7Ql" style="text-align: left">Restricted assets (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,546,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,546,971</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: xdx2ixbrl3328">-</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: xdx2ixbrl3329">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CemeteryPerpetualCareTrustInvestments1_iI_zouSC9Btknk1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4C_zXHu7Kgz1k6j" style="text-align: left">Cemetery perpetual care trust investments (1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">603,199</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: xdx2ixbrl3332">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">603,199</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: xdx2ixbrl3334">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--CemeteryPerpetualCareTrustInvestments2_iI_zJNrET2Woor7" style="vertical-align: bottom; background-color: White"> <td id="xdx_F4C_zQGyVPVB7yol" style="text-align: left">Cemetery perpetual care trust investments (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,594,630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,594,630</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: xdx2ixbrl3338">-</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: xdx2ixbrl3339">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DerivativesInterestRateLockCommitments_iI_z0Gz3Kbud46d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F47_zSR8XsW05hG6" style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments (3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,623,512</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"><span style="-sec-ix-hidden: xdx2ixbrl3342">-</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: xdx2ixbrl3343">-</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">5,623,512</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AssetsFairValueDisclosureRecurring1_iI_zt1jAIMOo5Yh" 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<br/> 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">535,502,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,160,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">350,284,023</td><td style="padding-bottom: 2.5pt; 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">157,057,397</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_40E_ecustom--DerivativesBankLoanInterestRateSwapsInterestRateLockCommitments_iI_zsfDUeklVRpe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4F_zeDSteKZTdbg" style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments (4)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,048,649</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl3352">-</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: xdx2ixbrl3353">-</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">(3,048,649</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisObligations_iNI_di_zRwyg6QVFEzg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total liabilities accounted for at fair value<br/> 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">(3,048,649</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3357">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3358">-</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">(3,048,649</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"><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"><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> <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_zSEZd5VpQoFa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F12_z1pGzFrjr3Xa" 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_F05_zwc3u4FxXM6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F13_zzNweYuFNaX" 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 style="width: 15pt; text-align: right"><span id="xdx_F0D_zEl7movJN5rf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F18_zlYIlAoFnUV2" 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 style="width: 15pt; text-align: right"><span id="xdx_F06_zl27rNv2u622" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span id="xdx_F1A_z3W2Qekpyhch" 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 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"><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"><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, 2024 (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">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 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><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 as of December 31, 2023:</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></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_493_20231231_zEQ4qQwgDol9" 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_49C_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zYcavzJlnibk" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Quoted Prices in Active Markets for Identical</p> <p style="margin-top: 0; margin-bottom: 0">Assets <br/> (Level 1)</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zOLNRVV6Yimk" 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_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zkp3MyuKvRpl" 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<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_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_zFiA7SrBoK6h" 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">381,535,986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3366">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">380,297,330</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">1,238,656</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EquitySecuritiesFvNi_iI_zawVgbyQK0Qk" 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">13,636,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,636,071</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: xdx2ixbrl3372">-</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: xdx2ixbrl3373">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansReceivableHeldForSaleAmount_iI_zT8yuBPYlenf" 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">126,549,190</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: xdx2ixbrl3376">-</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: xdx2ixbrl3377">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,549,190</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtSecuritiesAvailableForSaleRestricted_iI_z6M1JkA4uRha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4D_zxgCK6sgqDK8" style="text-align: left">Restricted assets (1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,853,860</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: xdx2ixbrl3381">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,853,860</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: xdx2ixbrl3383">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EquitySecuritiesFvNiRestricted_iI_zCDQPZhV6DK9" style="vertical-align: bottom; background-color: White"> <td id="xdx_F48_zucgTer8g4mh" style="text-align: left">Restricted assets (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,385,203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,385,203</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: xdx2ixbrl3387">-</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: xdx2ixbrl3388">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CemeteryPerpetualCareTrustInvestments1_iI_zklc5gQ2wHUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F45_z5qWn66gmyZ" style="text-align: left">Cemetery perpetual care trust investments (1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">641,704</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: xdx2ixbrl3391">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">641,704</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: xdx2ixbrl3393">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--CemeteryPerpetualCareTrustInvestments2_iI_zckQIUtAxydf" style="vertical-align: bottom; background-color: White"> <td id="xdx_F4E_zElxutBWi5Rb" style="text-align: left">Cemetery perpetual care trust investments (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,327,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,327,301</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: xdx2ixbrl3397">-</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: xdx2ixbrl3398">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DerivativesInterestRateLockCommitments_iI_zC8ZV6sYPedh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4E_zmsHiscwiY5l" style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments (3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,995,486</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"><span style="-sec-ix-hidden: xdx2ixbrl3401">-</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: 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 style="border-bottom: Black 1.5pt solid; text-align: right">4,995,486</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AssetsFairValueDisclosureRecurring1_iI_zLLkXLWYVnca" 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<br/> 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">540,924,801</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">25,348,575</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">382,792,894</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">132,783,332</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities accounted for at fair value on a<br/> recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DerivativesBankLoanInterestRateSwapsInterestRateLockCommitments_iI_z90gunPHXb69" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F45_z9wGnrTKY8B5" style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments (4)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,412,224</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3411">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3412">-</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,412,224</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisObligations_iNI_di_zM2ggSundJ2b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total liabilities accounted for at fair value<br/> on a recurring basis</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,412,224</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3416">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3417">-</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">(3,412,224</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"><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"><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> <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_F05_zjR6M5zNHVo3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F13_zHtv3B76B5y9" 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_F09_zPQCbKrwoCya" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1D_zVvLRislKCHc" 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 style="width: 15pt; text-align: right"><span id="xdx_F07_zQoFRg5Jqzkc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F14_zsLoBDJyTOpi" 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 style="width: 15pt; text-align: right"><span id="xdx_F08_z5KuWRBVn51g" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span id="xdx_F1E_zd3giu2ys0tb" 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_zwfbeZT7UBek" 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></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></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, 2024 (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">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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zI4ZySB33emj" 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">For Level 3 assets and liabilities measured at fair value on a recurring basis as of June 30, 2024, 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zetO8NkLiMN6" style="display: none">Schedule of Level 3 Assets and Liabilities Measured at Fair Value on 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="border-bottom: Black 1.5pt solid; 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, 2024</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: 9%; text-align: left">Loans held for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LoansReceivableHeldForSaleAmount_iI_pp0p0_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zH0wVtg70yKb" style="width: 14%; text-align: right" title="Fair Value Balance">150,196,416</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: left">Market approach</td><td style="width: 2%"> </td> <td style="width: 17%; 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_905_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_pid_dp_uPure_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zqvY9cCzTNbd" title="Fair Value Measurement, Range of Inputs, Minimum Value">72.0</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: 7%; text-align: right"><span id="xdx_900_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_pid_dp_uPure_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zgJGxrnsG0R1" title="Fair Value Measurement, Range of Inputs, Maximum Value">108.0</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: 7%; text-align: right"><span id="xdx_906_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_pid_dp_uPure_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zS3CW7ofrsN7" 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_989_ecustom--DerivativesInterestRateLockCommitments_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z2VwrFVvFu23" style="text-align: right" title="Fair Value Balance">2,574,863</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_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zsQIOmNGvJl7" 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_90B_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_dp_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zSajSy3me2j1" title="Fair value measurement, range of inputs, maximum value">100.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_dp_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zMAHr92j7Kcf" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">85.0</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">135 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">44 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_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_ziaRIO3nTKWa" style="text-align: right" title="Fair Value Balance">1,237,469</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">$</td><td id="xdx_984_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityOfInputsMinimum_pid_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z3PBeYidisQ6" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Minimum Value, price per share">99.74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeInputsMaximum_pid_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zIN3ii2NrFRd" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Maximum Value, price per share">100.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAveragePricePerShare_pid_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zt0xnX8hCmx4" style="text-align: right" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average, price per share">99.51</td><td style="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"><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, 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 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"> </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="border-bottom: Black 1.5pt solid; 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"><p style="margin-top: 0; margin-bottom: 0">December 31, 2023</p> <p style="margin-top: 0; margin-bottom: 0"></p></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: 9%; text-align: left">Loans held for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--LoansReceivableHeldForSaleAmount_iI_pp0p0_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zfhGquHA6pcd" style="width: 14%; text-align: right" title="Fair value balance, loans held for sale">126,549,190</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: left">Market approach</td><td style="width: 2%"> </td> <td style="width: 17%; 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_907_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_pid_dp_uPure_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zYagT60zxpt7" 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: 7%; text-align: right"><span id="xdx_906_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_pid_dp_uPure_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zjwsgcDsg1Rj" title="Fair Value Measurement, Range of Inputs, Maximum Value">121.0</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: 7%; text-align: right"><span id="xdx_906_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_pid_dp_uPure_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zaN6paLuQDT1" 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_986_ecustom--DerivativesInterestRateLockCommitments_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zd3w7HbIuCE1" style="text-align: right" title="Fair value balance, Derivatives - loan commitments (net)">1,583,262</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_905_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_dp_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zux4J9Aw6Ri7" title="Fair value measurement, range of inputs, minimum value">70.0</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_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zOcFl1EfN7Ng" title="Fair value measurement, range of inputs, maximum value">99.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_dp_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z83X6cVPpjZi" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">86.0</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">119 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">49 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_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zMitiXcMjbP8" style="text-align: right" title="Fair value balance, Fixed maturity securities available for sale">1,238,656</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">$</td><td id="xdx_98E_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityOfInputsMinimum_pid_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z5x8XCjHxPO5" style="text-align: right" title="Fair value measurement, range of inputs, minimum value">98.40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeInputsMaximum_pid_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zOK9TvMVdUw2" style="text-align: right" title="Fair value measurement, range of inputs, maximum value">102.46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAveragePricePerShare_pid_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z1zf9r0ExRR3" style="text-align: right" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">99.86</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AC_zIEa3ahv2FU" 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"><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, 2024 (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">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 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--ScheduleOfChangesInTheConsolidatedBalanceSheetLineItemsMeasuredUsingLevel3InputsTableTextBlock_zp44z6qN7tKg" 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 is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the three month period ended June 30, 2024:</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_8BB_zH5lFrj4xY3g" style="display: none">Schedule of Changes in 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 - March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--DerivativesInterestRateLockCommitments_iS_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zbQ7SyhRoWw1" style="width: 14%; text-align: right" title="Net loan commitments, beginning">2,145,040</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zBqZ7wVzXju7" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">112,678,958</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z28MSGUciKni" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">1,232,187</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_98C_ecustom--Originations_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zKBoa74C0oR6" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3482">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z6P8CicvsLW4" style="text-align: right" title="Originations and purchases">624,218,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zr8ycur6uZTh" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3486">-</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_986_ecustom--Sales_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zhJZiC9fShI" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3488">-</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_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zvd9flpgJyog" style="text-align: right" title="Sales, maturities and paydowns">(599,685,654</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zkhGqeSWo8g3" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3492">-</span></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_986_ecustom--FairValueLossesGainsIncludedInEarnings_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zd4XOt12sfk6" style="text-align: right" title="Total gains (losses) included in earnings">429,823</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zXZGNxJKwRVb" style="text-align: right" title="Total gains (losses) included in earnings">12,984,711</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zl9sWIx3X3ij" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3498">-</span></td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_986_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zXSy7OClAjc9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3500">-</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_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zfpi8EneTgsk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3502">-</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--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zbG5zhifJ96d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">5,282</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"> </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="padding-bottom: 2.5pt">Balance - June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--DerivativesInterestRateLockCommitments_iE_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zeNJQoKNmsmk" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">2,574,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zLCuTnMo3CE2" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">150,196,416</td><td style="padding-bottom: 2.5pt; text-align: 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_iE_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zaClBvbEP35b" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,237,469</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"><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"><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> <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_z9kXJX0NSiVd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F12_zdKg9nxodT04" 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_F0C_zeNhBCrPRNt3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1D_zX29DfC0a36g" 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 0pt 0pt 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: 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 table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the three month period ended June 30, 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> <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 - March 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--DerivativesInterestRateLockCommitments_iS_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zF00DeJvJpVg" style="width: 14%; text-align: right" title="Net loan commitments, beginning">3,384,829</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zEjxDYFiGOYh" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">173,015,404</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zHD8nEEVsghl" 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_983_ecustom--Originations_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zX4yoXaw443h" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3520">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zz4uEvU9ONW2" 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_989_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zsSdXfM3s7fa" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3524">-</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_98F_ecustom--Sales_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zoCHzVDancy3" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3526">-</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_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zmKdkA88tZ3g" 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_985_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zCeRuaGn1ibc" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3530">-</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 style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zEnKGnQjatKa" 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 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">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_985_ecustom--FairValueLossesGainsIncludedInEarnings_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zInsK99F5AE6" 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_982_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zJPqNPmRkCu4" 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_98B_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zFJjLAztXmwg" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3538">-</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_989_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zyQCEXm3qfbj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3540">-</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--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zABwplwfjRAk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3542">-</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--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zAgtt1c4XKi8" 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 style="padding-bottom: 1.5pt"> </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 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">$</td><td id="xdx_987_ecustom--DerivativesInterestRateLockCommitments_iE_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zc0elAkS0mX" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">3,233,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zk7la6WxT3bd" 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_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zzndH9GsKskf" 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 0pt 0pt 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: 0pt 0pt 0pt 0"><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> <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_zhG6Mqg8irvl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F14_zHcAD7gqFXV8" 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_F03_zP4IqhfGd6gl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1C_zAIZwfhNSGe2" 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 0pt 0pt 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: 0pt 0pt 0pt 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: 0pt 0pt 0pt 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: 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, 2024 (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">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 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 table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the six month period ended June 30, 2024:</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></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, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--DerivativesInterestRateLockCommitments_iS_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z4j1LhmnKSr9" style="width: 14%; text-align: right" title="Net loan commitments, beginning">1,583,262</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z8hNHfhenWdd" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">126,549,190</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zrSJBXxoKcXj" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">1,238,656</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_98C_ecustom--Originations_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zlQQJytSdKHk" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3560">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zK0jLRFlPq0i" style="text-align: right" title="Originations and purchases">1,089,823,515</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zHajEUpHV0kd" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3564">-</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_988_ecustom--Sales_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z93i52wVmXq1" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3566">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zwagvx1ivEOl" style="text-align: right" title="Sales, maturities and paydowns">(1,085,736,592</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zRdY8RNSmGde" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3570">-</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_98F_ecustom--TransferToMortgageLoansHeldForInvestment_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_ztph0344QH8g" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3572">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z4qaNhP8tPbl" style="text-align: right" title="Transfer to mortgage loans held for investment">(1,867,552</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--TransferToMortgageLoansHeldForInvestment_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zVwwOCziI432" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3576">-</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">Loans held for sale foreclosed into 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 id="xdx_98D_ecustom--ForeclosedRealEstateHeldforsale_iN_di_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zZiqRz5Cfm5j" style="text-align: right" title="Loans held for sale foreclosed into real estate held for sale">(858,977</td><td style="text-align: left">)</td><td> </td> <td style="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">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_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zOG1s5gWG8S4" style="text-align: right" title="Total gains (losses) included in earnings">991,601</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zxt3tcPzaUU5" style="text-align: right" title="Total gains (losses) included in earnings">22,286,832</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zWonBfQfZEV6" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3584">-</span></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_986_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zz0IA2t36i5h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3586">-</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_98E_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zQ5oxgeJHuW2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3588">-</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--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zbk2buk9Posi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(1,187</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"> </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="padding-bottom: 2.5pt">Balance - June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--DerivativesInterestRateLockCommitments_iE_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zuDO7GQzw4Ej" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">2,574,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zGo79RoBSzOa" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">150,196,416</td><td style="padding-bottom: 2.5pt; text-align: 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_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zsHb0yegs9H2" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,237,469</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"><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"><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> <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_zJ1lxInjbBT6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1D_zfMhIwPmgYCa" 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_F05_zj56by6Dm4rc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F15_zPMlbGDCR481" 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 0pt 0pt 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: 0pt 0pt 0pt 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: 0pt 0pt 0pt 0; 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 period ended June 30, 2023:</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></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_98B_ecustom--DerivativesInterestRateLockCommitments_iS_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zgM71ot3kaol" 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">$</td><td id="xdx_98A_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zTpg9uR45yHc" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">141,179,620</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z2N7jRTi02M1" 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_983_ecustom--Originations_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z2tAFirAp245" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3606">-</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_ztmxSakOLHNj" 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_986_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z3ad5o26gfR6" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3610">-</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_984_ecustom--Sales_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zLr84V3jFFEi" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3612">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zbmoc2vpgI8" 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_983_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zEkCPALWYsI" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3616">-</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_983_ecustom--TransferToMortgageLoansHeldForInvestment_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zlvyrIHH4z16" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3618">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z1AVPKOynPq1" 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_98F_ecustom--TransferToMortgageLoansHeldForInvestment_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zqPLlcrrdhg5" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3622">-</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_983_ecustom--FairValueLossesGainsIncludedInEarnings_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zhypM7T8sqtc" 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_980_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zeLZWMTS2L8b" 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_987_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zd965DO6z6rg" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3628">-</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_98D_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zvtg8I7dZ8Xe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3630">-</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--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z8vdqwrp8dn4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3632">-</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--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zWkdKmuuumOa" 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 style="padding-bottom: 1.5pt"> </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 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">$</td><td id="xdx_98A_ecustom--DerivativesInterestRateLockCommitments_iE_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zuwbNS0fKETf" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">3,233,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z8bCt4zz8Ry8" 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_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zYu9sHtkiAq8" 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 0pt 0pt 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: 0pt 0pt 0pt 0"></p> <div style="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_F06_zWm4hMPetXqj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F10_zwxN7Pl21Hnj" 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_F0E_zoh5O9LkZhGf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F14_ztBrFJAebEd7" 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_8A5_zpfGGHDlP87d" 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></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></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">The Company did not have any financial assets and financial liabilities measured at fair value on a nonrecurring basis as of June 30, 2024 and as of December 31, 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"><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 0pt 0pt 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: 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, 2024 (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">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 0pt 0pt 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: 0pt 0pt 0pt 0; 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 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">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 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 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 as of June 30, 2024 and December 31, 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 id="xdx_892_ecustom--ScheduleOfFinancialInstrumentsCarriedAtOtherThanFairValueTableTextBlock_zl9r3PS7gGeb" 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 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, 2024:</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_zqEV7zKCVHOf" 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: 35%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zGt5LhzbMwif" style="width: 9%; text-align: right" title="Mortgage loans held for investment">100,537,622</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z6W7eXxtio12" style="width: 9%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3648">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zjPESxIU27x5" style="width: 9%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3650">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zfSOvKXqk7xc" style="width: 9%; text-align: right" title="Mortgage loans held for investment">99,598,873</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zW5AXRu75Paf" style="width: 9%; text-align: right" title="Mortgage loans held for investment, estimated fair value">99,598,873</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_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zt8xZUhebSA6" style="text-align: right" title="Mortgage loans held for investment">111,709,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zAImQMeCTrcc" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3658">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zUiLo1ybIt64" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3660">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zgCSNms7mKva" style="text-align: right" title="Mortgage loans held for investment">111,709,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zNIw9Ioi0Cyd" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">111,709,170</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_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z66mok3b1xt5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">72,096,739</td><td style="padding-bottom: 1.5pt; text-align: 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--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zRCwYb1YSlg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">     <span style="-sec-ix-hidden: xdx2ixbrl3668">-</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--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zxFePARpAVSb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">      <span style="-sec-ix-hidden: xdx2ixbrl3670">-</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--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2IoEc6eGhs8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">71,457,137</td><td style="padding-bottom: 1.5pt; text-align: 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--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zqcZeqEXrxQ2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment, estimated fair value">71,457,137</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">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zD0B5zccLGNb" style="text-align: right" title="Mortgage loans held for investment">284,343,531</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zVi44nqNnGGe" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3678">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_ztgqKOBYhRri" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3680">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zKeYEKpOXfrg" style="text-align: right" title="Mortgage loans held for investment">282,765,180</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zkdHOAbEDra3" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">282,765,180</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_98F_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zWYaj7Q9oy2e" style="text-align: right" title="Other investments and policy loans">13,472,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_znkVLcZFo1hd" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3688">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zM4LvTQUZohb" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3690">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zz0YQap77cvj" style="text-align: right" title="Other investments and policy loans">13,472,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zaLnZzvdk0qf" style="text-align: right" title="Other investments and policy loans, estimated fair value">13,472,198</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_982_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zao9t5QmOjJi" style="text-align: right" title="Other investments and policy loans">46,871,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDEp_zoLC9YpJEsla" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3698">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDEp_zeEB54AdlxK" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3700">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDEp_zEJo8gyZKpqb" style="text-align: right" title="Other investments and policy loans">46,871,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zxDtP7Xe0ZQf" style="text-align: right" title="Other investments and policy loans, estimated fair value">46,871,366</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_985_eus-gaap--RestrictedInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_z0A87zJ07Ldk" style="text-align: right" title="Restricted assets">637,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RestrictedInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDIp_zR20UVfX5gN9" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3708">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDIp_zsgT5mkJMYuk" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3710">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--RestrictedInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDIp_zaqq2VEG7ct4" style="text-align: right" title="Restricted assets">637,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RestrictedInvestmentsAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zKF80zQpCb9l" style="text-align: right" title="Restricted assets, estimated fair value">637,783</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_983_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zFJrBo2LJIYi" style="text-align: right" title="Cemetery perpetual care trust investments">2,030,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDIp_zH2jGheS2ro6" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3718">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDIp_zqQccIf9qDwb" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3720">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDIp_zpZHj3c2ZPDd" style="text-align: right" title="Cemetery perpetual care trust investments">2,030,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfCemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zolvRpQexLna" style="text-align: right" title="Cemetery perpetual care trust investments, estimated fair value">2,030,930</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage servicing rights, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zKAhWjBhCFNi" style="text-align: right" title="Mortgage servicing rights">3,172,109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zeGI6UMm0a2b" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3728">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zTNVcUE0Vpf4" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3730">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzc1Pa73Tep5" style="text-align: right" title="Mortgage servicing rights">4,667,158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zXesgY54eKC5" style="text-align: right" title="Mortgage servicing rights, estimated fair value">4,667,158</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_98D_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zZ21dWGCihLe" style="text-align: right" title="Bank and other loans payable">(103,540,666</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_ze3VkoYCGIW2" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3738">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zneVNeYBKmok" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3740">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zQKR3XFIBT4e" style="text-align: right" title="Bank and other loans payable">(84,778,875</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--LoansPayableFairValueDisclosure_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zV8rEfFrcvb4" style="text-align: right" title="Bank and other loans payable, fair value">(84,778,875</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_98E_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zrZQ5dR6wmY9" style="text-align: right" title="Future policy benefits and unpaid claims">(38,842,923</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDMp_zmc24WbeoA99" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3748">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDMp_z88oROCGM3n3" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3750">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDMp_zZVJqkDvdxW6" style="text-align: right" title="Future policy benefits and unpaid claims">(40,844,813</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zmrC2h3Ug4j5" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(40,844,813</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_988_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zAg4Gi80Bhn8" style="text-align: right" title="Future policy benefits and unpaid claims">(106,166,278</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDMp_zxDmOczHx1P1" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3758">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDMp_zNIk6U8fUabe" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3760">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDMp_zaagszKpa6kk" style="text-align: right" title="Future policy benefits and unpaid claims">(104,501,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zpMI9EsDedo1" style="text-align: right" title="Future policy benefits and unpaid claims">(104,501,993</td><td style="text-align: left">)</td></tr> </table> <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></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><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> <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_zZGCo9Qulc3l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1B_zsZ5rlizUEp6" 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 style="width: 15pt; text-align: right"><span id="xdx_F0D_zES7gJVaPLzl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F15_zH5VTUhBBQud" 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 style="width: 15pt; text-align: right"><span id="xdx_F0B_zyQEGoAcNgy1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F18_ze3HAKn1rCY9" 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 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"><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, 2024 (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">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 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 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, 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> <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: 35%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zKCL9FyejN3c" style="width: 9%; text-align: right" title="Mortgage loans held for investment">99,519,750</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zmmzRr96fJL2" style="width: 9%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3771">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zb5HQDB7OXvb" style="width: 9%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3773">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zmDwcmBuO4K8" style="width: 9%; text-align: right" title="Mortgage loans held for investment">96,998,106</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--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zCWMpZDSvKZk" style="width: 9%; text-align: right" title="Mortgage loans held for investment, estimated fair value">96,998,106</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_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zMWkvnhMCdTd" style="text-align: right" title="Mortgage loans held for investment">103,529,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zYctRW9v9Qj6" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3781">-</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_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zaJDYjB0P71e" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3783">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zeTyQzbViGSd" style="text-align: right" title="Mortgage loans held for investment">103,529,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zNEUic3Ry6ld" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">103,529,896</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_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zwVTO2CLsR8i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">72,567,191</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zxsDRz847BVl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">     <span style="-sec-ix-hidden: xdx2ixbrl3791">-</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--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zyhvkrIOCbGh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">     <span style="-sec-ix-hidden: xdx2ixbrl3793">-</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_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zs5SUm1sCrHd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">72,149,530</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zlo6ZRTJNrFi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment, estimated fair value">72,149,530</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_98C_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zy4iPSdd4yn3" style="text-align: right" title="Mortgage loans held for investment">275,616,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zbHft2YMuJYi" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3801">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z5apMcEIVu12" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3803">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zA5ipxR3RWfk" style="text-align: right" title="Mortgage loans held for investment">272,677,532</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zavGzOqt9uVb" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">272,677,532</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_985_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_z3lp62uaSf6g" style="text-align: right" title="Other investments and policy loans">13,264,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zm0GMCd7jK7b" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3811">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zHI23aN8kvRb" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3813">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzGCnX9YKgQ4" style="text-align: right" title="Other investments and policy loans">13,264,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zkvsaTGZdfAc" style="text-align: right" title="Other investments and policy loans, estimated fair value">13,264,183</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_98C_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zPhpBkJYvUS5" style="text-align: right" title="Other investments and policy loans">44,051,486</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDEp_zQsXDpWgGrFa" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3821">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDEp_z7oBCBRURmOk" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3823">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDEp_z8VuPCDqsPlh" style="text-align: right" title="Other investments and policy loans">44,051,486</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zdKNKA6NP8sk" style="text-align: right" title="Other investments and policy loans, estimated fair value">44,051,486</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_98F_eus-gaap--RestrictedInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zqnUMuK7Mzd5" style="text-align: right" title="Restricted assets">675,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--RestrictedInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDIp_zoo9Bwnp0JK6" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3831">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RestrictedInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDIp_zx6YtYrR40P5" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RestrictedInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDIp_zNd8sopgcbAd" style="text-align: right" title="Restricted assets">675,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RestrictedInvestmentsAtFairValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_z4t3jAYHoaLf" style="text-align: right" title="Restricted assets, estimated fair value">675,219</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_981_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zqly0O27o3Uk" style="text-align: right" title="Cemetery perpetual care trust investments">246,865</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDIp_zwfw4xYM78P9" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3841">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDIp_zqhQ9VEPqgv3" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3843">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDIp_zcI71LUYziW6" style="text-align: right" title="Cemetery perpetual care trust investments">246,865</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FairValueOfCemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zUzWDfRR7xSc" style="text-align: right" title="Cemetery perpetual care trust investments, estimated fair value">246,865</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_984_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z5T1kp1aTgP" style="text-align: right" title="Mortgage servicing rights">3,461,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z6w198167np6" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3851">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zptzFOHfqjB1" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3853">-</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zS3vTnlnjRgk" style="text-align: right" title="Mortgage servicing rights">4,543,657</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zclwoMj48UFg" style="text-align: right" title="Mortgage servicing rights, estimated fair value">4,543,657</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">$</td><td id="xdx_98A_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zpuXtyzZGtHl" style="text-align: right" title="Bank and other loans payable">(105,555,137</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zia2llXUTPa2" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3861">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zLXYmuBCQJ6g" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3863">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z74dt1Bjx048" style="text-align: right" title="Bank and other loans payable">(105,555,137</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--LoansPayableFairValueDisclosure_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zbK3eyxips08" style="text-align: right" title="Bank and other loans payable, fair value">(105,555,137</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_985_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zdt0jCzBiIu9" style="text-align: right" title="Future policy benefits and unpaid claims">(39,245,123</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDMp_zUuxWw7yKfSb" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3871">-</span></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_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDMp_zllNDKNErxpa" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3873">-</span></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_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDMp_zywfvt5NSLV9" style="text-align: right" title="Future policy benefits and unpaid claims">(48,920,691</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_ziMSuokgvYHe" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(48,920,691</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_98E_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zP2TaxVS0Yvk" style="text-align: right" title="Future policy benefits and unpaid claims">(106,285,010</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDMp_ze8uA6c4fis" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3881">-</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDMp_zaPgzpiPpMpc" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3883">-</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDMp_zEr3MYqietyl" style="text-align: right" title="Future policy benefits and unpaid claims">(102,177,585</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zLgXDoWNq9Z2" style="text-align: right" title="Future policy benefits and unpaid claims">(102,177,585</td><td style="text-align: left">)</td></tr> </table> <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></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></p> <div style="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_F0D_zz4MkmKEaoDh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1D_zFxQDVAaMwx1" 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 style="width: 15pt; text-align: right"><span id="xdx_F02_zZqml7g26fod" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F10_zCTJv2wcxuA1" 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 style="width: 15pt; text-align: right"><span id="xdx_F0D_zC60I4wILDY" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F15_zRVvMA2usTx3" 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_8A2_zFgiCyHy6WJc" 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 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 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">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 0pt 0pt 0.5in; text-align: justify"><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 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 0.5in; 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 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 0.5in; 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 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">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 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">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 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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"><i></i></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, 2024 (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">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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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"><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 warehouse lines of credit approximate their fair values due to their relatively short-term maturities and variable interest rates. The estimated fair value for bank loans collateralized by real estate is determined by estimating future cash flows of payments and discounting them using current market 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 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">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 of more than related policy account balances. Interest crediting rates for interest-sensitive insurance products ranged from <span id="xdx_909_ecustom--InterestSensitiveInsuranceProductsRangePercentage_pid_dp_uPure_c20240101__20240630__srt--RangeAxis__srt--MinimumMember_zTxKSELArUf" title="Sensitive insurance product percentage">1.5</span>% to <span id="xdx_90E_ecustom--InterestSensitiveInsuranceProductsRangePercentage_pid_dp_uPure_c20240101__20240630__srt--RangeAxis__srt--MaximumMember_zVlalTBZS2Uf" 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 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zkM3i97F8zXa" 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 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 as of June 30, 2024:</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_8BC_zumGpKoTAkXc" 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 style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240630_z8GGb9u8kW48" 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_490_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zPrx6AkxiS4i" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Quoted Prices in Active Markets for Identical</p> <p style="margin-top: 0; margin-bottom: 0">Assets <br/> (Level 1)</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z8WytNLa93na" 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_49E_20240630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z5dHt4MU6Yyk" 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<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_40D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_zXQYB8Y5Ogsb" 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">349,358,027</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3307">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">348,120,558</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">1,237,469</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EquitySecuritiesFvNi_iI_zVmWbOTjGj6d" 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">15,019,179</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,019,179</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: xdx2ixbrl3313">-</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: xdx2ixbrl3314">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansReceivableHeldForSaleAmount_iI_zA3G1KJF2xY7" 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">150,196,416</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: xdx2ixbrl3317">-</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: xdx2ixbrl3318">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,196,416</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtSecuritiesAvailableForSaleRestricted_iI_za5RjLYBbxL" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4A_zph2NMws9vqa" style="text-align: left">Restricted assets (1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,560,266</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: xdx2ixbrl3322">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,560,266</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: xdx2ixbrl3324">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EquitySecuritiesFvNiRestricted_iI_z38OuwCpVsF4" style="vertical-align: bottom; background-color: White"> <td id="xdx_F48_zJ04dfiQG7Ql" style="text-align: left">Restricted assets (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,546,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,546,971</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: xdx2ixbrl3328">-</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: xdx2ixbrl3329">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CemeteryPerpetualCareTrustInvestments1_iI_zouSC9Btknk1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4C_zXHu7Kgz1k6j" style="text-align: left">Cemetery perpetual care trust investments (1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">603,199</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: xdx2ixbrl3332">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">603,199</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: xdx2ixbrl3334">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--CemeteryPerpetualCareTrustInvestments2_iI_zJNrET2Woor7" style="vertical-align: bottom; background-color: White"> <td id="xdx_F4C_zQGyVPVB7yol" style="text-align: left">Cemetery perpetual care trust investments (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,594,630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,594,630</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: xdx2ixbrl3338">-</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: xdx2ixbrl3339">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DerivativesInterestRateLockCommitments_iI_z0Gz3Kbud46d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F47_zSR8XsW05hG6" style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments (3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,623,512</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"><span style="-sec-ix-hidden: xdx2ixbrl3342">-</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: xdx2ixbrl3343">-</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">5,623,512</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AssetsFairValueDisclosureRecurring1_iI_zt1jAIMOo5Yh" 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<br/> 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">535,502,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,160,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">350,284,023</td><td style="padding-bottom: 2.5pt; 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">157,057,397</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_40E_ecustom--DerivativesBankLoanInterestRateSwapsInterestRateLockCommitments_iI_zsfDUeklVRpe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4F_zeDSteKZTdbg" style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments (4)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,048,649</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl3352">-</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: xdx2ixbrl3353">-</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">(3,048,649</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisObligations_iNI_di_zRwyg6QVFEzg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total liabilities accounted for at fair value<br/> 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">(3,048,649</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3357">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3358">-</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">(3,048,649</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"><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"><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> <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_zSEZd5VpQoFa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F12_z1pGzFrjr3Xa" 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_F05_zwc3u4FxXM6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F13_zzNweYuFNaX" 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 style="width: 15pt; text-align: right"><span id="xdx_F0D_zEl7movJN5rf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F18_zlYIlAoFnUV2" 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 style="width: 15pt; text-align: right"><span id="xdx_F06_zl27rNv2u622" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span id="xdx_F1A_z3W2Qekpyhch" 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 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"><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"><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, 2024 (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">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 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><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 as of December 31, 2023:</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></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_493_20231231_zEQ4qQwgDol9" 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_49C_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zYcavzJlnibk" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Quoted Prices in Active Markets for Identical</p> <p style="margin-top: 0; margin-bottom: 0">Assets <br/> (Level 1)</p></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zOLNRVV6Yimk" 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_496_20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zkp3MyuKvRpl" 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<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_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_zFiA7SrBoK6h" 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">381,535,986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3366">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">380,297,330</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">1,238,656</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EquitySecuritiesFvNi_iI_zawVgbyQK0Qk" 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">13,636,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,636,071</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: xdx2ixbrl3372">-</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: xdx2ixbrl3373">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansReceivableHeldForSaleAmount_iI_zT8yuBPYlenf" 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">126,549,190</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: xdx2ixbrl3376">-</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: xdx2ixbrl3377">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,549,190</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtSecuritiesAvailableForSaleRestricted_iI_z6M1JkA4uRha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4D_zxgCK6sgqDK8" style="text-align: left">Restricted assets (1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,853,860</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: xdx2ixbrl3381">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,853,860</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: xdx2ixbrl3383">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EquitySecuritiesFvNiRestricted_iI_zCDQPZhV6DK9" style="vertical-align: bottom; background-color: White"> <td id="xdx_F48_zucgTer8g4mh" style="text-align: left">Restricted assets (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,385,203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,385,203</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: xdx2ixbrl3387">-</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: xdx2ixbrl3388">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CemeteryPerpetualCareTrustInvestments1_iI_zklc5gQ2wHUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F45_z5qWn66gmyZ" style="text-align: left">Cemetery perpetual care trust investments (1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">641,704</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: xdx2ixbrl3391">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">641,704</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: xdx2ixbrl3393">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--CemeteryPerpetualCareTrustInvestments2_iI_zckQIUtAxydf" style="vertical-align: bottom; background-color: White"> <td id="xdx_F4E_zElxutBWi5Rb" style="text-align: left">Cemetery perpetual care trust investments (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,327,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,327,301</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: xdx2ixbrl3397">-</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: xdx2ixbrl3398">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DerivativesInterestRateLockCommitments_iI_zC8ZV6sYPedh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4E_zmsHiscwiY5l" style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments (3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,995,486</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"><span style="-sec-ix-hidden: xdx2ixbrl3401">-</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: 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 style="border-bottom: Black 1.5pt solid; text-align: right">4,995,486</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AssetsFairValueDisclosureRecurring1_iI_zLLkXLWYVnca" 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<br/> 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">540,924,801</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">25,348,575</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">382,792,894</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">132,783,332</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities accounted for at fair value on a<br/> recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DerivativesBankLoanInterestRateSwapsInterestRateLockCommitments_iI_z90gunPHXb69" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F45_z9wGnrTKY8B5" style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments (4)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,412,224</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3411">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3412">-</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,412,224</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisObligations_iNI_di_zM2ggSundJ2b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total liabilities accounted for at fair value<br/> on a recurring basis</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,412,224</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3416">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3417">-</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">(3,412,224</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"><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"><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> <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_F05_zjR6M5zNHVo3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F13_zHtv3B76B5y9" 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_F09_zPQCbKrwoCya" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1D_zVvLRislKCHc" 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 style="width: 15pt; text-align: right"><span id="xdx_F07_zQoFRg5Jqzkc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F14_zsLoBDJyTOpi" 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 style="width: 15pt; text-align: right"><span id="xdx_F08_z5KuWRBVn51g" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span id="xdx_F1E_zd3giu2ys0tb" 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> 349358027 348120558 1237469 15019179 15019179 150196416 150196416 1560266 1560266 8546971 8546971 603199 603199 4594630 4594630 5623512 5623512 535502200 28160780 350284023 157057397 -3048649 -3048649 3048649 3048649 381535986 380297330 1238656 13636071 13636071 126549190 126549190 1853860 1853860 7385203 7385203 641704 641704 4327301 4327301 4995486 4995486 540924801 25348575 382792894 132783332 -3412224 -3412224 3412224 3412224 <p id="xdx_896_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zI4ZySB33emj" 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">For Level 3 assets and liabilities measured at fair value on a recurring basis as of June 30, 2024, 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zetO8NkLiMN6" style="display: none">Schedule of Level 3 Assets and Liabilities Measured at Fair Value on 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="border-bottom: Black 1.5pt solid; 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, 2024</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: 9%; text-align: left">Loans held for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LoansReceivableHeldForSaleAmount_iI_pp0p0_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zH0wVtg70yKb" style="width: 14%; text-align: right" title="Fair Value Balance">150,196,416</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: left">Market approach</td><td style="width: 2%"> </td> <td style="width: 17%; 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_905_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_pid_dp_uPure_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zqvY9cCzTNbd" title="Fair Value Measurement, Range of Inputs, Minimum Value">72.0</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: 7%; text-align: right"><span id="xdx_900_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_pid_dp_uPure_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zgJGxrnsG0R1" title="Fair Value Measurement, Range of Inputs, Maximum Value">108.0</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: 7%; text-align: right"><span id="xdx_906_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_pid_dp_uPure_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zS3CW7ofrsN7" 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_989_ecustom--DerivativesInterestRateLockCommitments_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z2VwrFVvFu23" style="text-align: right" title="Fair Value Balance">2,574,863</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_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zsQIOmNGvJl7" 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_90B_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_dp_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zSajSy3me2j1" title="Fair value measurement, range of inputs, maximum value">100.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_dp_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zMAHr92j7Kcf" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">85.0</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">135 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">44 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_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_ziaRIO3nTKWa" style="text-align: right" title="Fair Value Balance">1,237,469</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">$</td><td id="xdx_984_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityOfInputsMinimum_pid_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z3PBeYidisQ6" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Minimum Value, price per share">99.74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeInputsMaximum_pid_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zIN3ii2NrFRd" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Maximum Value, price per share">100.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAveragePricePerShare_pid_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zt0xnX8hCmx4" style="text-align: right" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average, price per share">99.51</td><td style="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"><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, 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 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"> </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="border-bottom: Black 1.5pt solid; 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"><p style="margin-top: 0; margin-bottom: 0">December 31, 2023</p> <p style="margin-top: 0; margin-bottom: 0"></p></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: 9%; text-align: left">Loans held for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--LoansReceivableHeldForSaleAmount_iI_pp0p0_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zfhGquHA6pcd" style="width: 14%; text-align: right" title="Fair value balance, loans held for sale">126,549,190</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: left">Market approach</td><td style="width: 2%"> </td> <td style="width: 17%; 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_907_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_pid_dp_uPure_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zYagT60zxpt7" 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: 7%; text-align: right"><span id="xdx_906_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_pid_dp_uPure_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zjwsgcDsg1Rj" title="Fair Value Measurement, Range of Inputs, Maximum Value">121.0</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: 7%; text-align: right"><span id="xdx_906_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_pid_dp_uPure_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zaN6paLuQDT1" 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_986_ecustom--DerivativesInterestRateLockCommitments_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zd3w7HbIuCE1" style="text-align: right" title="Fair value balance, Derivatives - loan commitments (net)">1,583,262</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_905_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_dp_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zux4J9Aw6Ri7" title="Fair value measurement, range of inputs, minimum value">70.0</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_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zOcFl1EfN7Ng" title="Fair value measurement, range of inputs, maximum value">99.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_dp_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z83X6cVPpjZi" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">86.0</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">119 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">49 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_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zMitiXcMjbP8" style="text-align: right" title="Fair value balance, Fixed maturity securities available for sale">1,238,656</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">$</td><td id="xdx_98E_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityOfInputsMinimum_pid_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z5x8XCjHxPO5" style="text-align: right" title="Fair value measurement, range of inputs, minimum value">98.40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeInputsMaximum_pid_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zOK9TvMVdUw2" style="text-align: right" title="Fair value measurement, range of inputs, maximum value">102.46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAveragePricePerShare_pid_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z1zf9r0ExRR3" style="text-align: right" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">99.86</td><td style="text-align: left"> </td></tr> </table> 150196416 0.720 1.080 1.000 2574863 0.650 1.000 0.850 1237469 99.74 100.00 99.51 126549190 0.700 1.210 1.000 1583262 0.700 0.990 0.860 1238656 98.40 102.46 99.86 <p id="xdx_896_ecustom--ScheduleOfChangesInTheConsolidatedBalanceSheetLineItemsMeasuredUsingLevel3InputsTableTextBlock_zp44z6qN7tKg" 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 is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the three month period ended June 30, 2024:</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_8BB_zH5lFrj4xY3g" style="display: none">Schedule of Changes in 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 - March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--DerivativesInterestRateLockCommitments_iS_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zbQ7SyhRoWw1" style="width: 14%; text-align: right" title="Net loan commitments, beginning">2,145,040</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zBqZ7wVzXju7" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">112,678,958</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z28MSGUciKni" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">1,232,187</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_98C_ecustom--Originations_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zKBoa74C0oR6" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3482">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z6P8CicvsLW4" style="text-align: right" title="Originations and purchases">624,218,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zr8ycur6uZTh" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3486">-</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_986_ecustom--Sales_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zhJZiC9fShI" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3488">-</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_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zvd9flpgJyog" style="text-align: right" title="Sales, maturities and paydowns">(599,685,654</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zkhGqeSWo8g3" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3492">-</span></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_986_ecustom--FairValueLossesGainsIncludedInEarnings_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zd4XOt12sfk6" style="text-align: right" title="Total gains (losses) included in earnings">429,823</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zXZGNxJKwRVb" style="text-align: right" title="Total gains (losses) included in earnings">12,984,711</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zl9sWIx3X3ij" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3498">-</span></td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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_986_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zXSy7OClAjc9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3500">-</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_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zfpi8EneTgsk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3502">-</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--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zbG5zhifJ96d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">5,282</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"> </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="padding-bottom: 2.5pt">Balance - June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--DerivativesInterestRateLockCommitments_iE_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zeNJQoKNmsmk" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">2,574,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zLCuTnMo3CE2" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">150,196,416</td><td style="padding-bottom: 2.5pt; text-align: 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_iE_pp0p0_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zaClBvbEP35b" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,237,469</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"><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"><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> <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_z9kXJX0NSiVd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F12_zdKg9nxodT04" 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_F0C_zeNhBCrPRNt3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1D_zX29DfC0a36g" 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 0pt 0pt 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: 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 table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the three month period ended June 30, 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> <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 - March 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--DerivativesInterestRateLockCommitments_iS_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zF00DeJvJpVg" style="width: 14%; text-align: right" title="Net loan commitments, beginning">3,384,829</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zEjxDYFiGOYh" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">173,015,404</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zHD8nEEVsghl" 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_983_ecustom--Originations_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zX4yoXaw443h" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3520">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zz4uEvU9ONW2" 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_989_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zsSdXfM3s7fa" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3524">-</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_98F_ecustom--Sales_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zoCHzVDancy3" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3526">-</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_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zmKdkA88tZ3g" 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_985_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zCeRuaGn1ibc" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3530">-</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 style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zEnKGnQjatKa" 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 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">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_985_ecustom--FairValueLossesGainsIncludedInEarnings_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zInsK99F5AE6" 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_982_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zJPqNPmRkCu4" 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_98B_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zFJjLAztXmwg" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3538">-</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_989_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zyQCEXm3qfbj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3540">-</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--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zABwplwfjRAk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3542">-</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--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zAgtt1c4XKi8" 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 style="padding-bottom: 1.5pt"> </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 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">$</td><td id="xdx_987_ecustom--DerivativesInterestRateLockCommitments_iE_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zc0elAkS0mX" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">3,233,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zk7la6WxT3bd" 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_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zzndH9GsKskf" 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 0pt 0pt 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: 0pt 0pt 0pt 0"><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> <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_zhG6Mqg8irvl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F14_zHcAD7gqFXV8" 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_F03_zP4IqhfGd6gl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1C_zAIZwfhNSGe2" 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 0pt 0pt 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: 0pt 0pt 0pt 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: 0pt 0pt 0pt 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: 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, 2024 (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">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 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 table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the six month period ended June 30, 2024:</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></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, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--DerivativesInterestRateLockCommitments_iS_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z4j1LhmnKSr9" style="width: 14%; text-align: right" title="Net loan commitments, beginning">1,583,262</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z8hNHfhenWdd" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">126,549,190</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zrSJBXxoKcXj" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">1,238,656</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_98C_ecustom--Originations_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zlQQJytSdKHk" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3560">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zK0jLRFlPq0i" style="text-align: right" title="Originations and purchases">1,089,823,515</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zHajEUpHV0kd" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3564">-</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_988_ecustom--Sales_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z93i52wVmXq1" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3566">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zwagvx1ivEOl" style="text-align: right" title="Sales, maturities and paydowns">(1,085,736,592</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zRdY8RNSmGde" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3570">-</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_98F_ecustom--TransferToMortgageLoansHeldForInvestment_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_ztph0344QH8g" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3572">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z4qaNhP8tPbl" style="text-align: right" title="Transfer to mortgage loans held for investment">(1,867,552</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--TransferToMortgageLoansHeldForInvestment_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zVwwOCziI432" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3576">-</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">Loans held for sale foreclosed into 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 id="xdx_98D_ecustom--ForeclosedRealEstateHeldforsale_iN_di_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zZiqRz5Cfm5j" style="text-align: right" title="Loans held for sale foreclosed into real estate held for sale">(858,977</td><td style="text-align: left">)</td><td> </td> <td style="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">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_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zOG1s5gWG8S4" style="text-align: right" title="Total gains (losses) included in earnings">991,601</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zxt3tcPzaUU5" style="text-align: right" title="Total gains (losses) included in earnings">22,286,832</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zWonBfQfZEV6" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3584">-</span></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_986_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zz0IA2t36i5h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3586">-</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_98E_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zQ5oxgeJHuW2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3588">-</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--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zbk2buk9Posi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(1,187</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"> </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="padding-bottom: 2.5pt">Balance - June 30, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--DerivativesInterestRateLockCommitments_iE_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zuDO7GQzw4Ej" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">2,574,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zGo79RoBSzOa" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">150,196,416</td><td style="padding-bottom: 2.5pt; text-align: 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_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zsHb0yegs9H2" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,237,469</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"><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"><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> <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_zJ1lxInjbBT6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1D_zfMhIwPmgYCa" 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_F05_zj56by6Dm4rc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F15_zPMlbGDCR481" 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 0pt 0pt 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: 0pt 0pt 0pt 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: 0pt 0pt 0pt 0; 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 period ended June 30, 2023:</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></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_98B_ecustom--DerivativesInterestRateLockCommitments_iS_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zgM71ot3kaol" 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">$</td><td id="xdx_98A_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zTpg9uR45yHc" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">141,179,620</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z2N7jRTi02M1" 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_983_ecustom--Originations_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z2tAFirAp245" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3606">-</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_ztmxSakOLHNj" 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_986_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z3ad5o26gfR6" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3610">-</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_984_ecustom--Sales_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zLr84V3jFFEi" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3612">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zbmoc2vpgI8" 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_983_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zEkCPALWYsI" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3616">-</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_983_ecustom--TransferToMortgageLoansHeldForInvestment_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zlvyrIHH4z16" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3618">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z1AVPKOynPq1" 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_98F_ecustom--TransferToMortgageLoansHeldForInvestment_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zqPLlcrrdhg5" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3622">-</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_983_ecustom--FairValueLossesGainsIncludedInEarnings_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zhypM7T8sqtc" 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_980_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zeLZWMTS2L8b" 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_987_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zd965DO6z6rg" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3628">-</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_98D_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zvtg8I7dZ8Xe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3630">-</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--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z8vdqwrp8dn4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3632">-</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--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zWkdKmuuumOa" 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 style="padding-bottom: 1.5pt"> </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 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">$</td><td id="xdx_98A_ecustom--DerivativesInterestRateLockCommitments_iE_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zuwbNS0fKETf" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">3,233,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z8bCt4zz8Ry8" 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_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zYu9sHtkiAq8" 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 0pt 0pt 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: 0pt 0pt 0pt 0"></p> <div style="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_F06_zWm4hMPetXqj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F10_zwxN7Pl21Hnj" 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_F0E_zoh5O9LkZhGf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F14_ztBrFJAebEd7" 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> 2145040 112678958 1232187 624218401 599685654 429823 12984711 5282 2574863 150196416 1237469 3384829 173015404 1435519 607867445 628567681 1150074 -151382 10144966 -3645 3233447 161310060 1431874 1583262 126549190 1238656 1089823515 1085736592 1867552 858977 991601 22286832 -1187 2574863 150196416 1237469 2706877 141179620 1435519 1139735241 1140477623 1150074 526570 22022896 -3645 3233447 161310060 1431874 <p id="xdx_892_ecustom--ScheduleOfFinancialInstrumentsCarriedAtOtherThanFairValueTableTextBlock_zl9r3PS7gGeb" 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 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, 2024:</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_zqEV7zKCVHOf" 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: 35%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zGt5LhzbMwif" style="width: 9%; text-align: right" title="Mortgage loans held for investment">100,537,622</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z6W7eXxtio12" style="width: 9%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3648">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zjPESxIU27x5" style="width: 9%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3650">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zfSOvKXqk7xc" style="width: 9%; text-align: right" title="Mortgage loans held for investment">99,598,873</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zW5AXRu75Paf" style="width: 9%; text-align: right" title="Mortgage loans held for investment, estimated fair value">99,598,873</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_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zt8xZUhebSA6" style="text-align: right" title="Mortgage loans held for investment">111,709,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zAImQMeCTrcc" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3658">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zUiLo1ybIt64" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3660">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zgCSNms7mKva" style="text-align: right" title="Mortgage loans held for investment">111,709,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zNIw9Ioi0Cyd" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">111,709,170</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_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z66mok3b1xt5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">72,096,739</td><td style="padding-bottom: 1.5pt; text-align: 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--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zRCwYb1YSlg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">     <span style="-sec-ix-hidden: xdx2ixbrl3668">-</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--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zxFePARpAVSb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">      <span style="-sec-ix-hidden: xdx2ixbrl3670">-</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--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2IoEc6eGhs8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">71,457,137</td><td style="padding-bottom: 1.5pt; text-align: 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--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zqcZeqEXrxQ2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment, estimated fair value">71,457,137</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">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zD0B5zccLGNb" style="text-align: right" title="Mortgage loans held for investment">284,343,531</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zVi44nqNnGGe" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3678">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_ztgqKOBYhRri" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3680">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zKeYEKpOXfrg" style="text-align: right" title="Mortgage loans held for investment">282,765,180</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zkdHOAbEDra3" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">282,765,180</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_98F_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zWYaj7Q9oy2e" style="text-align: right" title="Other investments and policy loans">13,472,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_znkVLcZFo1hd" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3688">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zM4LvTQUZohb" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3690">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zz0YQap77cvj" style="text-align: right" title="Other investments and policy loans">13,472,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zaLnZzvdk0qf" style="text-align: right" title="Other investments and policy loans, estimated fair value">13,472,198</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_982_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zao9t5QmOjJi" style="text-align: right" title="Other investments and policy loans">46,871,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDEp_zoLC9YpJEsla" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3698">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDEp_zeEB54AdlxK" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3700">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDEp_zEJo8gyZKpqb" style="text-align: right" title="Other investments and policy loans">46,871,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zxDtP7Xe0ZQf" style="text-align: right" title="Other investments and policy loans, estimated fair value">46,871,366</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_985_eus-gaap--RestrictedInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_z0A87zJ07Ldk" style="text-align: right" title="Restricted assets">637,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RestrictedInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDIp_zR20UVfX5gN9" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3708">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDIp_zsgT5mkJMYuk" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3710">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--RestrictedInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDIp_zaqq2VEG7ct4" style="text-align: right" title="Restricted assets">637,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RestrictedInvestmentsAtFairValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zKF80zQpCb9l" style="text-align: right" title="Restricted assets, estimated fair value">637,783</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_983_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zFJrBo2LJIYi" style="text-align: right" title="Cemetery perpetual care trust investments">2,030,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDIp_zH2jGheS2ro6" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3718">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDIp_zqQccIf9qDwb" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3720">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDIp_zpZHj3c2ZPDd" style="text-align: right" title="Cemetery perpetual care trust investments">2,030,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfCemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zolvRpQexLna" style="text-align: right" title="Cemetery perpetual care trust investments, estimated fair value">2,030,930</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage servicing rights, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zKAhWjBhCFNi" style="text-align: right" title="Mortgage servicing rights">3,172,109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zeGI6UMm0a2b" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3728">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zTNVcUE0Vpf4" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3730">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzc1Pa73Tep5" style="text-align: right" title="Mortgage servicing rights">4,667,158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zXesgY54eKC5" style="text-align: right" title="Mortgage servicing rights, estimated fair value">4,667,158</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_98D_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zZ21dWGCihLe" style="text-align: right" title="Bank and other loans payable">(103,540,666</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_ze3VkoYCGIW2" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3738">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zneVNeYBKmok" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3740">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zQKR3XFIBT4e" style="text-align: right" title="Bank and other loans payable">(84,778,875</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--LoansPayableFairValueDisclosure_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zV8rEfFrcvb4" style="text-align: right" title="Bank and other loans payable, fair value">(84,778,875</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_98E_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zrZQ5dR6wmY9" style="text-align: right" title="Future policy benefits and unpaid claims">(38,842,923</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDMp_zmc24WbeoA99" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3748">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDMp_z88oROCGM3n3" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3750">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDMp_zZVJqkDvdxW6" style="text-align: right" title="Future policy benefits and unpaid claims">(40,844,813</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zmrC2h3Ug4j5" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(40,844,813</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_988_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zAg4Gi80Bhn8" style="text-align: right" title="Future policy benefits and unpaid claims">(106,166,278</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDMp_zxDmOczHx1P1" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3758">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDMp_zNIk6U8fUabe" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3760">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDMp_zaagszKpa6kk" style="text-align: right" title="Future policy benefits and unpaid claims">(104,501,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20240630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zpMI9EsDedo1" style="text-align: right" title="Future policy benefits and unpaid claims">(104,501,993</td><td style="text-align: left">)</td></tr> </table> <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></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><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> <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_zZGCo9Qulc3l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1B_zsZ5rlizUEp6" 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 style="width: 15pt; text-align: right"><span id="xdx_F0D_zES7gJVaPLzl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F15_zH5VTUhBBQud" 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 style="width: 15pt; text-align: right"><span id="xdx_F0B_zyQEGoAcNgy1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F18_ze3HAKn1rCY9" 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 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"><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, 2024 (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">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 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 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, 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> <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: 35%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zKCL9FyejN3c" style="width: 9%; text-align: right" title="Mortgage loans held for investment">99,519,750</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zmmzRr96fJL2" style="width: 9%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3771">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zb5HQDB7OXvb" style="width: 9%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3773">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zmDwcmBuO4K8" style="width: 9%; text-align: right" title="Mortgage loans held for investment">96,998,106</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--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zCWMpZDSvKZk" style="width: 9%; text-align: right" title="Mortgage loans held for investment, estimated fair value">96,998,106</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_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zMWkvnhMCdTd" style="text-align: right" title="Mortgage loans held for investment">103,529,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zYctRW9v9Qj6" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3781">-</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_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zaJDYjB0P71e" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3783">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zeTyQzbViGSd" style="text-align: right" title="Mortgage loans held for investment">103,529,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zNEUic3Ry6ld" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">103,529,896</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_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zwVTO2CLsR8i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">72,567,191</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zxsDRz847BVl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">     <span style="-sec-ix-hidden: xdx2ixbrl3791">-</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--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zyhvkrIOCbGh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">     <span style="-sec-ix-hidden: xdx2ixbrl3793">-</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_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zs5SUm1sCrHd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">72,149,530</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zlo6ZRTJNrFi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment, estimated fair value">72,149,530</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_98C_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zy4iPSdd4yn3" style="text-align: right" title="Mortgage loans held for investment">275,616,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zbHft2YMuJYi" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3801">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z5apMcEIVu12" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3803">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zA5ipxR3RWfk" style="text-align: right" title="Mortgage loans held for investment">272,677,532</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zavGzOqt9uVb" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">272,677,532</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_985_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_z3lp62uaSf6g" style="text-align: right" title="Other investments and policy loans">13,264,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zm0GMCd7jK7b" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3811">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zHI23aN8kvRb" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3813">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzGCnX9YKgQ4" style="text-align: right" title="Other investments and policy loans">13,264,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zkvsaTGZdfAc" style="text-align: right" title="Other investments and policy loans, estimated fair value">13,264,183</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_98C_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zPhpBkJYvUS5" style="text-align: right" title="Other investments and policy loans">44,051,486</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDEp_zQsXDpWgGrFa" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3821">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDEp_z7oBCBRURmOk" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3823">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PolicyAndOtherLoansReceivableNet1_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDEp_z8VuPCDqsPlh" style="text-align: right" title="Other investments and policy loans">44,051,486</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zdKNKA6NP8sk" style="text-align: right" title="Other investments and policy loans, estimated fair value">44,051,486</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_98F_eus-gaap--RestrictedInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zqnUMuK7Mzd5" style="text-align: right" title="Restricted assets">675,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--RestrictedInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDIp_zoo9Bwnp0JK6" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3831">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RestrictedInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDIp_zx6YtYrR40P5" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RestrictedInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDIp_zNd8sopgcbAd" style="text-align: right" title="Restricted assets">675,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RestrictedInvestmentsAtFairValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_z4t3jAYHoaLf" style="text-align: right" title="Restricted assets, estimated fair value">675,219</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_981_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zqly0O27o3Uk" style="text-align: right" title="Cemetery perpetual care trust investments">246,865</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDIp_zwfw4xYM78P9" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3841">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDIp_zqhQ9VEPqgv3" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3843">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--CemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDIp_zcI71LUYziW6" style="text-align: right" title="Cemetery perpetual care trust investments">246,865</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FairValueOfCemeteryPerpetualCareTrustInvestments_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zUzWDfRR7xSc" style="text-align: right" title="Cemetery perpetual care trust investments, estimated fair value">246,865</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_984_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z5T1kp1aTgP" style="text-align: right" title="Mortgage servicing rights">3,461,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z6w198167np6" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3851">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zptzFOHfqjB1" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3853">-</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zS3vTnlnjRgk" style="text-align: right" title="Mortgage servicing rights">4,543,657</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20231231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zclwoMj48UFg" style="text-align: right" title="Mortgage servicing rights, estimated fair value">4,543,657</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">$</td><td id="xdx_98A_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zpuXtyzZGtHl" style="text-align: right" title="Bank and other loans payable">(105,555,137</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zia2llXUTPa2" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3861">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zLXYmuBCQJ6g" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3863">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z74dt1Bjx048" style="text-align: right" title="Bank and other loans payable">(105,555,137</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--LoansPayableFairValueDisclosure_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zbK3eyxips08" style="text-align: right" title="Bank and other loans payable, fair value">(105,555,137</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_985_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zdt0jCzBiIu9" style="text-align: right" title="Future policy benefits and unpaid claims">(39,245,123</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDMp_zUuxWw7yKfSb" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3871">-</span></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_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDMp_zllNDKNErxpa" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3873">-</span></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_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDMp_zywfvt5NSLV9" style="text-align: right" title="Future policy benefits and unpaid claims">(48,920,691</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_ziMSuokgvYHe" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(48,920,691</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_98E_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zP2TaxVS0Yvk" style="text-align: right" title="Future policy benefits and unpaid claims">(106,285,010</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKDMp_ze8uA6c4fis" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3881">-</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKDMp_zaPgzpiPpMpc" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3883">-</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_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKDMp_zEr3MYqietyl" style="text-align: right" title="Future policy benefits and unpaid claims">(102,177,585</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20231231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zLgXDoWNq9Z2" style="text-align: right" title="Future policy benefits and unpaid claims">(102,177,585</td><td style="text-align: left">)</td></tr> </table> <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></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></p> <div style="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_F0D_zz4MkmKEaoDh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1D_zFxQDVAaMwx1" 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 style="width: 15pt; text-align: right"><span id="xdx_F02_zZqml7g26fod" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F10_zCTJv2wcxuA1" 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 style="width: 15pt; text-align: right"><span id="xdx_F0D_zC60I4wILDY" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F15_zRVvMA2usTx3" 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> 100537622 99598873 99598873 111709170 111709170 111709170 72096739 71457137 71457137 284343531 282765180 282765180 13472198 13472198 13472198 46871366 46871366 46871366 637783 637783 637783 2030930 2030930 2030930 3172109 4667158 4667158 103540666 84778875 84778875 38842923 40844813 40844813 106166278 104501993 104501993 99519750 96998106 96998106 103529896 103529896 103529896 72567191 72149530 72149530 275616837 272677532 272677532 13264183 13264183 13264183 44051486 44051486 44051486 675219 675219 675219 246865 246865 246865 3461146 4543657 4543657 105555137 105555137 105555137 39245123 48920691 48920691 106285010 102177585 102177585 0.015 0.065 <p id="xdx_802_eus-gaap--DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_zwYv3RLwskXl" 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">9) <span style="text-decoration: underline"><span id="xdx_822_z6UlcDEh1rbc">Derivative Instruments</span></span></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></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>Mortgage Banking Derivatives</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"><span style="text-decoration: underline">Loan Commitments</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 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 several 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 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">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 consider all 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 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 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 be funded within the terms of the commitments.</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"><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, 2024 (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"><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 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">Forward Sale Commitments</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 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 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 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eus-gaap--ScheduleOfDerivativeAssetsAtFairValueTableTextBlock_zEWWqCpEnwv7" 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 shows the fair value and notional amounts of derivative instruments:</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_8BE_z7cr7LxGC3dl" 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: 90%"> <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, 2024</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, 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 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; padding-bottom: 1.5pt">Loan commitments</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1.5pt">Other assets and Other liabilities</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--DerivativeNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zPfrS2y6wjEl" style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right" title="Derivative, notional amount">229,458,247</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">$</td><td id="xdx_983_eus-gaap--DerivativeAssetNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zkOKvyWTgCl5" style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right" title="Derivative asset, notional amount">5,623,512</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DerivativeLiabilityNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_z2Vz1Lpuq2K" style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right" title="Derivative liability, notional amount">3,048,649</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">$</td><td id="xdx_98C_eus-gaap--DerivativeNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zZtmwcatacE7" style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right" title="Derivative, notional amount">161,832,250</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeAssetNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zyyhlhFLzIP" style="border-bottom: Black 1.5pt solid; width: 8%; text-align: right" title="Derivative asset, notional amount">4,995,486</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">$</td><td id="xdx_989_eus-gaap--DerivativeLiabilityNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zM8PcN6xzT33" style="border-bottom: Black 1.5pt solid; width: 8%; text-align: right" title="Derivative liability, notional amount">3,412,224</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zn08RXAU1sXk" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative, notional amount">229,458,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeAssetNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z6TZv5bXPLZ5" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative asset, notional amount">5,623,512</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeLiabilityNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zEDiLQ092Wel" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, notional amount">3,048,649</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DerivativeNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zwe9cpEEyawa" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative, notional amount">161,832,250</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DerivativeAssetNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zC98cjFxfvTg" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative asset, notional amount">4,995,486</td><td style="padding-bottom: 2.5pt; text-align: 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--DerivativeLiabilityNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zzwwQC5MyGob" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, notional amount">3,412,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zIeM3sb78wNe" 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_892_ecustom--ScheduleOfGainsAndLossesOnDerivativesTableTextBlock_zChC20UmmYzk" 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 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zIrc50TUv40j" 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: 90%"> <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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_98D_eus-gaap--DerivativeGainLossOnDerivativeNet_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_z0xU8WsvMI0j" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Gain (loss) on derivatives">429,823</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">$</td><td id="xdx_986_eus-gaap--DerivativeGainLossOnDerivativeNet_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zOFhmGDYV7li" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Gain (loss) on derivatives">(151,382</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeGainLossOnDerivativeNet_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zlTZr65c6EDe" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Gain (loss) on derivatives">991,601</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_98A_eus-gaap--DerivativeGainLossOnDerivativeNet_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zW0IrZxgjhRj" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Gain (loss) on derivatives">526,570</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zuvCg7dgwhGh" 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"><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"><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, 2024 (Unaudited)</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></p> <p id="xdx_89C_eus-gaap--ScheduleOfDerivativeAssetsAtFairValueTableTextBlock_zEWWqCpEnwv7" 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 shows the fair value and notional amounts of derivative instruments:</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_8BE_z7cr7LxGC3dl" 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: 90%"> <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, 2024</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, 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 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; padding-bottom: 1.5pt">Loan commitments</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1.5pt">Other assets and Other liabilities</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--DerivativeNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zPfrS2y6wjEl" style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right" title="Derivative, notional amount">229,458,247</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">$</td><td id="xdx_983_eus-gaap--DerivativeAssetNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zkOKvyWTgCl5" style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right" title="Derivative asset, notional amount">5,623,512</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DerivativeLiabilityNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_z2Vz1Lpuq2K" style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right" title="Derivative liability, notional amount">3,048,649</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">$</td><td id="xdx_98C_eus-gaap--DerivativeNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zZtmwcatacE7" style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right" title="Derivative, notional amount">161,832,250</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeAssetNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zyyhlhFLzIP" style="border-bottom: Black 1.5pt solid; width: 8%; text-align: right" title="Derivative asset, notional amount">4,995,486</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">$</td><td id="xdx_989_eus-gaap--DerivativeLiabilityNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zM8PcN6xzT33" style="border-bottom: Black 1.5pt solid; width: 8%; text-align: right" title="Derivative liability, notional amount">3,412,224</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zn08RXAU1sXk" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative, notional amount">229,458,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeAssetNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z6TZv5bXPLZ5" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative asset, notional amount">5,623,512</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeLiabilityNotionalAmount_iI_c20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zEDiLQ092Wel" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, notional amount">3,048,649</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DerivativeNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zwe9cpEEyawa" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative, notional amount">161,832,250</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DerivativeAssetNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zC98cjFxfvTg" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative asset, notional amount">4,995,486</td><td style="padding-bottom: 2.5pt; text-align: 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--DerivativeLiabilityNotionalAmount_iI_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zzwwQC5MyGob" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, notional amount">3,412,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 229458247 5623512 3048649 161832250 4995486 3412224 229458247 5623512 3048649 161832250 4995486 3412224 <p id="xdx_892_ecustom--ScheduleOfGainsAndLossesOnDerivativesTableTextBlock_zChC20UmmYzk" 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 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 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zIrc50TUv40j" 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: 90%"> <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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_98D_eus-gaap--DerivativeGainLossOnDerivativeNet_c20240401__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_z0xU8WsvMI0j" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Gain (loss) on derivatives">429,823</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">$</td><td id="xdx_986_eus-gaap--DerivativeGainLossOnDerivativeNet_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zOFhmGDYV7li" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Gain (loss) on derivatives">(151,382</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeGainLossOnDerivativeNet_c20240101__20240630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zlTZr65c6EDe" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Gain (loss) on derivatives">991,601</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_98A_eus-gaap--DerivativeGainLossOnDerivativeNet_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zW0IrZxgjhRj" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Gain (loss) on derivatives">526,570</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 429823 -151382 991601 526570 <p id="xdx_806_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zYqi0pLEYEYa" 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">10) <span style="text-decoration: underline"><span id="xdx_821_zlwJnkRs62Oj">Reinsurance, Commitments and Contingencies</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>Reinsurance</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 follows the procedure of reinsuring risks of more than a specified limit, which ranges from $<span id="xdx_904_eus-gaap--ReinsurancePayable_iI_pp0p0_c20240630__srt--RangeAxis__srt--MinimumMember_zBYUCbKHmzIf" title="Reinsurance payable">25,000</span> to $<span id="xdx_908_eus-gaap--ReinsurancePayable_iI_pp0p0_c20240630__srt--RangeAxis__srt--MaximumMember_z25NhVL3H7L6" title="Reinsurance payable">100,000</span> on newly issued policies. The Company has also assumed various reinsurance agreements through acquisition of various life companies. The Company is ultimately liable for these reinsured 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 is also a reinsurer of insurance with other companies.</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>Mortgage Loan Loss Settlements</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">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 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>Debt Covenants for Mortgage Warehouse Lines of Credit</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, through its subsidiary SecurityNational Mortgage Company (“SecurityNational Mortgage”), has a line of credit with Texas Capital Bank N.A. This agreement allows SecurityNational Mortgage to borrow up to $<span id="xdx_906_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20240630__us-gaap--LineOfCreditFacilityAxis__custom--TexasCapitalBankNAMember_zLEGgNGMvI0h" title="Line of credit, maximum borrowing capacity">100,000,000</span> for the sole purpose of funding mortgage loans (the “Texas Capital Bank Warehouse Line of Credit”). The agreement <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateTerms_dd_c20240101__20240630__us-gaap--LineOfCreditFacilityAxis__custom--TexasCapitalBankNAMember_zwf46JgkM5V1" title="Interest rate terms">charges interest at the 1-Month SOFR rate plus 2.0%</span> and matures on <span id="xdx_90D_eus-gaap--LineOfCreditFacilityExpirationDate1_dd_c20240101__20240630__us-gaap--LineOfCreditFacilityAxis__custom--TexasCapitalBankNAMember_zWrlx754Hw2e" title="Line of credit, maturity date">November 30, 2024</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_903_ecustom--AdjustmentOfDebt_iI_pid_c20240630__us-gaap--LineOfCreditFacilityAxis__custom--TexasCapitalBankNAMember_zVnjIjnsx632" 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 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 through its subsidiary SecurityNational Mortgage, has a line of credit with U.S Bank. This agreement allows SecurityNational Mortgage to borrow up to $<span id="xdx_901_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20240630__us-gaap--LineOfCreditFacilityAxis__custom--USBankMember_zgZOZxCLMe29" title="Line of credit, maximum borrowing capacity">15,000,000</span> for the sole purpose of funding mortgage loans (the “U.S. Bank Warehouse Line of Credit” and, together with the Texas Capital Bank Warehouse Line of Credit, the “Warehouse Lines of Credit”). The agreement <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateTerms_dd_c20240101__20240630__us-gaap--LineOfCreditFacilityAxis__custom--USBankMember_zOG50aikspn2" title="Interest rate terms">charges interest at 2.10% plus the greater of (i) 0%, and (ii) the one-month forward-looking term rate based on SOFR</span> and matures on <span id="xdx_90A_eus-gaap--LineOfCreditFacilityExpirationDate1_dd_c20240101__20240630__us-gaap--LineOfCreditFacilityAxis__custom--USBankMember_zsjLfNQ43pCb" title="Line of credit, maturity date">June 20, 2025</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_90E_ecustom--AdjustmentOfDebt_iI_pid_c20240630__us-gaap--LineOfCreditFacilityAxis__custom--USBankMember_zL5aqEKqRxE7" 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 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, through its subsidiary SecurityNational Mortgage, has a line of credit with Western Alliance Bank. This agreement allows SecurityNational Mortgage to borrow up to $<span id="xdx_90D_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20240630__us-gaap--LineOfCreditFacilityAxis__custom--WesternAllianceBankMember_zgNkTJkyeEWf" title="Line of credit, maximum borrowing capacity">35,000,000</span> for the sole purpose of funding mortgage loans (the “Western Alliance Bank Warehouse Line of Credit”). The agreement <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateTerms_dd_c20240101__20240630__us-gaap--LineOfCreditFacilityAxis__custom--WesternAllianceBankMember_zcDctZZMGwj4" title="Interest rate terms">charges interest at the 1-Month SOFR rate plus 2.0%</span> and matures on <span id="xdx_90D_eus-gaap--LineOfCreditFacilityExpirationDate1_dd_c20240101__20240630__us-gaap--LineOfCreditFacilityAxis__custom--WesternAllianceBankMember_zPxS17HvUElb" title="Line of credit, maturity date">June 20, 2025</span>. The Company is required to comply with covenants for adjusted tangible net worth, unrestricted cash balance, and minimum combined pre-tax income of at least $<span id="xdx_908_ecustom--AdjustmentOfDebt_iI_pid_c20240630__us-gaap--LineOfCreditFacilityAxis__custom--WesternAllianceBankMember_zzqG0T4FWQZf" title="Adjustment of debt">1.00</span> on a quarterly basis.</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"><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; 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 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, 2024 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; 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 0pt 0pt 0"><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 0pt 0pt 0; 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 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The agreements for the warehouse lines of credit include cross default provisions where certain events of default under other of SecurityNational Mortgage’s obligations constitute events of default under the warehouse lines of credit. As of June 30, 2024, the Company was not in compliance with the net income covenant of the warehouse lines of credit and its operating cash flow covenant for its standby letter of credit with its primary bank. SecurityNational Mortgage has received or is in the process of receiving waivers under the warehouse lines of credit from the warehouse banks. In the unlikely event the Company is required to repay the outstanding advances of approximately $<span id="xdx_902_eus-gaap--LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod_c20240101__20240630_zRzP6Cw51H5l" title="Repayment of outstanding advances">6,617,000</span> on the warehouse line of credit that has not provided a covenant waiver, the Company has sufficient cash and borrowing capacity on the warehouse lines of credit 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 of credit with other lenders.</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> </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"><b>Debt Covenants for Revolving Lines of Credit and Bank Loans</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; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has debt covenants on its revolving lines of credit and is required to comply with minimum operating cash flow ratios and minimum net worth for each of its business segments. The Company also has debt covenants for one of its loans on real estate for a minimum consolidated operating cash flow ratio, minimum liquidity, and consolidated net worth. In addition to these financial debt covenants, the Company is required to provide segment specific financial statements and building specific financial statements on all bank loans. As of June 30, 2024, the Company was in compliance with all these debt covenants.</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> </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"><b>Other Contingencies and Commitments</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 commitments to fund existing construction and land development loans pursuant to the various loan agreements. As of June 30, 2024, the Company’s commitments were approximately $<span id="xdx_904_ecustom--PaymentForOtherLiabilities_c20240101__20240630_zzd5wHkzmGn5" title="Payment for other liabilities">169,193,000</span> for these loans, of which $<span id="xdx_904_eus-gaap--OtherCommitment_iI_c20240630_zC3nYDEnBTBe" title="Other commitments">113,325,774</span> had been funded. The Company advances funds in accordance with the loan agreements once the work has been completed and an independent inspection is made. The maximum loan commitment ranges between <span id="xdx_90E_ecustom--LoanCommitmentRanges_iI_dp_uPure_c20240630__us-gaap--DebtInstrumentAxis__us-gaap--LoansMember__srt--RangeAxis__srt--MinimumMember_zRslWCOPlyq7" title="Loan commitment ranges">50</span>% and <span id="xdx_90A_ecustom--LoanCommitmentRanges_iI_dp_uPure_c20240630__us-gaap--DebtInstrumentAxis__us-gaap--LoansMember__srt--RangeAxis__srt--MaximumMember_zD94QgT76g77" 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 at <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240630__us-gaap--DebtInstrumentAxis__us-gaap--LoansMember__srt--RangeAxis__srt--MinimumMember_zGYTWWrw7f7l" title="Interest rate">5.25</span>% to <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240630__us-gaap--DebtInstrumentAxis__us-gaap--LoansMember__srt--RangeAxis__srt--MaximumMember_zJ7GOoQL0se9" 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 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 belongs to a captive insurance group (“the captive group”) for certain casualty insurance, worker compensation and general liability programs. The captive group maintains insurance reserves 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 group considers several 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 from the Company and its members. 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 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 is a defendant in various other legal actions arising from the normal conduct of business. The Company 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 the Company’s assessment and legal counsel’s analysis concerning the likelihood of unfavorable outcomes, no amounts have been accrued for the above claims in the consolidated financial statements. 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 0pt 0pt 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: 0pt 0pt 0pt 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: 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, 2024 (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> 25000 100000 100000000 charges interest at the 1-Month SOFR rate plus 2.0% 2024-11-30 1.00 15000000 charges interest at 2.10% plus the greater of (i) 0%, and (ii) the one-month forward-looking term rate based on SOFR 2025-06-20 1.00 35000000 charges interest at the 1-Month SOFR rate plus 2.0% 2025-06-20 1.00 6617000 169193000 113325774 0.50 0.80 0.0525 0.0850 <p id="xdx_801_eus-gaap--IntangibleAssetsDisclosureTextBlock_zBCJke1BLNP7" 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">11) <span style="text-decoration: underline"><span id="xdx_829_zfCzWah8JoUk">Mortgage Servicing Rights</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 initially records its MSRs at fair value as discussed in Note 8.</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">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 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 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 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 periodically reviews the various loan strata to determine whether the value of the MSRs in each stratum is impaired and likely to recover. If the Company 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 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--ScheduleOfMortgageServicingRightsTextBlock_zVYKgtKV7m05" 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 the MSR activity:</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; display: none; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zpwTMev5v9Nf">Schedule of Mortgage Servicing Rights</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> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240101__20240630_zOizb5KbRzUe" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30,<br/> 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20230101__20231231_zmbqmk0rGzoi" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31,<br/> 2023</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_zRoxO3dcn2nc" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; 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: 20%; text-align: right">3,461,146</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: 20%; text-align: right">3,039,765</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PaymentsToAcquireMortgageServicingRightsMSR_z90I2tOK53b9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">MSR additions resulting from loan sales <span id="xdx_F47_zK986wLSQIRd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,009,312</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AmortizationOfMortgageServicingRightsMSRs_iN_di_zCojWt3kSn6e" style="vertical-align: bottom; background-color: White"> <td>Amortization <span id="xdx_F40_ztibgwwuk3Wg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(319,643</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(587,931</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--SaleOfMortgageServicingRights_iN_di_z6SemkuqkYdi" 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: xdx2ixbrl3991">-</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: xdx2ixbrl3992">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--MortgageServicingRightsWriteDownOtherThanTemporaryImpairment_zBqlRPKhRLvb" 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: xdx2ixbrl3994">-</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: xdx2ixbrl3995">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ServicingAssetAtAmortizedValue_iE_zmfwU04t5pC8" 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">3,172,109</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,461,146</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Valuation allowance for impairment of MSRs:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ValuationAllowanceImpairmentOfMortgageServicingRights_iS_zD8z2n3DfFJ1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance at beginning of year</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4000">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4001">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--MortgageServicingRightsMSRImpairmentRecovery_zTGXxwGfC4I5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4003">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4004">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--MortgageServicingRightsWriteDownOtherThanTemporaryImpairment_zPmmSQQPxFih" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Application of valuation allowance to write down MSRs with other than temporary impairment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4006">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4007">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ValuationAllowanceImpairmentOfMortgageServicingRights_iE_zL9dJu7h2h2g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance at end of period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4009">-</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4010">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Mortgage servicing rights, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20240630_z9jxjfIrLpe8" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage servicing rights, net">3,172,109</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20231231_zFwNttNR0JI9" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage servicing rights, net">3,461,146</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Estimated fair value of MSRs at end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20240630_z56aoixZVxI3" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value of MSRs at end of period">4,667,158</td><td style="padding-bottom: 2.5pt; text-align: 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--ServicingAssetAtFairValueAmount_iI_pp0p0_c20231231_z0t270gHYgz5" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value of MSRs at end of period">4,543,657</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"><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"></p> <div style="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: 35pt; text-align: right"><span id="xdx_F02_zD5l4xLxnywi" 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_F19_zXDng90TcIca" 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 id="xdx_F06_z6plL7QQRxpc" style="width: 35pt; text-align: right"><span 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_zQtNw3CUFvLb" 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_8A0_z9UK9YUlrtF" 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"><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, 2024 (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">11) <span style="text-decoration: underline">Mortgage Servicing Rights</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_89A_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zj06VmE3WyCe" 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 Company’s assumptions in its June 30, 2024 valuation of MSRs. The assumptions used in the following table are likely to change as market conditions, portfolio composition and borrower behavior change, causing both actual and projected amortization levels to change over time.</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><span id="xdx_8B7_z30K4N8bPPR6" style="display: none">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense, Mortgage Servicing Rights</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z1XvPfy1MuZc" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated MSR Amortization</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzrh9_zW4TIRX9DML4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">630,403</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzrh9_zLNKtWVANP6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">503,024</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzrh9_zDJpLKDXUQg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">408,681</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzrh9_zv1OrQw85S72" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">325,593</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzrh9_zZe6rHgeOht6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">259,506</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzrh9_zM5sYCs9VUB9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,044,902</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzrh9_zCQAdCGE9Q93" 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">3,172,109</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zyqMKxHCVzTf" 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></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></p> <p id="xdx_895_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_zIhwt2g7ltol" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zAJ1MLrF9jEe" style="display: none">Schedule of Other Revenues</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20240401__20240630_zIgYpaQ9dpIj" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230401__20230630_z93NdZkoXPCf" style="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_20240101__20240630_znrAZXy3FBMc" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230101__20230630_z0RuR2KcCbM2" style="text-align: center">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="6" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Three Months Ended</p> <p style="margin-top: 0; margin-bottom: 0">June 30,</p></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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_40D_eus-gaap--ContractuallySpecifiedServicingFeesAmount_maCSSFLz9zS_z8RZxBSgQnLa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Contractual servicing fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">241,944</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">233,218</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">498,606</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">643,618</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LateFeeIncomeGeneratedByServicingFinancialAssetsAmount_maCSSFLz9zS_zW897i8Ugw04" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Late fees</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">53,004</td><td style="padding-bottom: 1.5pt; 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">14,008</td><td style="padding-bottom: 1.5pt; 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">76,212</td><td style="padding-bottom: 1.5pt; 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">63,321</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ContractuallySpecifiedServicingFeesLateFeesAndAncillaryFeesEarnedInExchangeForServicingFinancialAssets_iT_mtCSSFLz9zS_ztfhPpEDvTSa" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">294,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">247,226</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">574,818</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">706,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zgIqwG9aH3pa" 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_893_ecustom--SummaryOfUnpaidPrincipalBalancesOfTheServicingPortfolioTextBlock_z5BZz6B3Hchb" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zDkVGrBVuXYg" style="display: none">Summary of Unpaid Principal Balances of the Servicing Portfolio</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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 style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2024</td><td style="padding-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, 2023</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">Servicing UPB</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--ServicingUnpaidPrincipalBalance_iI_pp0p0_c20240630_z9zjEAKowQX7" style="width: 20%; text-align: right" title="Servicing unpaid principal balance">396,558,128</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--ServicingUnpaidPrincipalBalance_iI_pp0p0_c20231231_zE7lNB8XicBi" style="width: 20%; text-align: right" title="Servicing unpaid principal balance">414,147,436</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zAVjMqQQNJb6" 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_893_ecustom--AssumptionsUsedInDeterminingMsrValueTextBlock_zQQ8wpFaebtl" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zsGDKKymWQ5" style="display: none">Schedule of Assumptions Used in Determining MSR Value</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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 style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Prepayment<br/> Speeds</td><td style="padding-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<br/> Life (Years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Discount<br/> Rate</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">June 30, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--PrepaymentSpeeds_uPure_c20240101__20240630_zjCoI5Hb8N3j" style="width: 14%; text-align: right" title="Prepayment speed">9.20</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--AverageLifeInYears_dtY_c20240101__20240630_zpy2BdFacXk2" title="Average life">8.12</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_987_ecustom--DiscountRate_uPure_c20240101__20240630_zpOlolokRpI" style="width: 14%; text-align: right" title="Discount rate">12.11</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PrepaymentSpeeds_uPure_c20230101__20231231_zLbBNk1KImeb" style="text-align: right" title="Prepayment speed">9.70</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--AverageLifeInYears_dtY_c20230101__20231231_zMI33OAOWZfd" title="Average life">7.79</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DiscountRate_uPure_c20230101__20231231_zrxRlR8yceYd" style="text-align: right" title="Discount rate">11.85</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A1_zteCtLQ3cNz4" 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"><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, 2024 (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 id="xdx_896_ecustom--ScheduleOfMortgageServicingRightsTextBlock_zVYKgtKV7m05" 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 the MSR activity:</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; display: none; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zpwTMev5v9Nf">Schedule of Mortgage Servicing Rights</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> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240101__20240630_zOizb5KbRzUe" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30,<br/> 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20230101__20231231_zmbqmk0rGzoi" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31,<br/> 2023</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_zRoxO3dcn2nc" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Balance before valuation allowance at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">3,461,146</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">3,039,765</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PaymentsToAcquireMortgageServicingRightsMSR_z90I2tOK53b9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">MSR additions resulting from loan sales <span id="xdx_F47_zK986wLSQIRd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,009,312</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AmortizationOfMortgageServicingRightsMSRs_iN_di_zCojWt3kSn6e" style="vertical-align: bottom; background-color: White"> <td>Amortization <span id="xdx_F40_ztibgwwuk3Wg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(319,643</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(587,931</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--SaleOfMortgageServicingRights_iN_di_z6SemkuqkYdi" 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: xdx2ixbrl3991">-</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: xdx2ixbrl3992">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--MortgageServicingRightsWriteDownOtherThanTemporaryImpairment_zBqlRPKhRLvb" 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: xdx2ixbrl3994">-</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: xdx2ixbrl3995">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ServicingAssetAtAmortizedValue_iE_zmfwU04t5pC8" 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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,172,109</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,461,146</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_zD8z2n3DfFJ1" 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">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4000">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4001">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--MortgageServicingRightsMSRImpairmentRecovery_zTGXxwGfC4I5" 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: xdx2ixbrl4003">-</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: xdx2ixbrl4004">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--MortgageServicingRightsWriteDownOtherThanTemporaryImpairment_zPmmSQQPxFih" 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: xdx2ixbrl4006">-</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: xdx2ixbrl4007">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ValuationAllowanceImpairmentOfMortgageServicingRights_iE_zL9dJu7h2h2g" 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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4009">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4010">-</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">$</td><td id="xdx_985_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20240630_z9jxjfIrLpe8" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage servicing rights, net">3,172,109</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20231231_zFwNttNR0JI9" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage servicing rights, net">3,461,146</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">$</td><td id="xdx_98D_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20240630_z56aoixZVxI3" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value of MSRs at end of period">4,667,158</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20231231_z0t270gHYgz5" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value of MSRs at end of period">4,543,657</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"><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"></p> <div style="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: 35pt; text-align: right"><span id="xdx_F02_zD5l4xLxnywi" 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_F19_zXDng90TcIca" 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 id="xdx_F06_z6plL7QQRxpc" style="width: 35pt; text-align: right"><span 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_zQtNw3CUFvLb" 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> 3461146 3039765 30606 1009312 319643 587931 3172109 3461146 3172109 3461146 4667158 4543657 <p id="xdx_89A_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zj06VmE3WyCe" 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 Company’s assumptions in its June 30, 2024 valuation of MSRs. The assumptions used in the following table are likely to change as market conditions, portfolio composition and borrower behavior change, causing both actual and projected amortization levels to change over time.</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><span id="xdx_8B7_z30K4N8bPPR6" style="display: none">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense, Mortgage Servicing Rights</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20240630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z1XvPfy1MuZc" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated MSR Amortization</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzrh9_zW4TIRX9DML4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">630,403</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzrh9_zLNKtWVANP6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">503,024</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzrh9_zDJpLKDXUQg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">408,681</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzrh9_zv1OrQw85S72" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">325,593</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzrh9_zZe6rHgeOht6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">259,506</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzrh9_zM5sYCs9VUB9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,044,902</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzrh9_zCQAdCGE9Q93" 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">3,172,109</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 630403 503024 408681 325593 259506 1044902 3172109 <p id="xdx_895_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_zIhwt2g7ltol" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zAJ1MLrF9jEe" style="display: none">Schedule of Other Revenues</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20240401__20240630_zIgYpaQ9dpIj" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230401__20230630_z93NdZkoXPCf" style="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_20240101__20240630_znrAZXy3FBMc" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230101__20230630_z0RuR2KcCbM2" style="text-align: center">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="6" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Three Months Ended</p> <p style="margin-top: 0; margin-bottom: 0">June 30,</p></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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_40D_eus-gaap--ContractuallySpecifiedServicingFeesAmount_maCSSFLz9zS_z8RZxBSgQnLa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Contractual servicing fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">241,944</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">233,218</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">498,606</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">643,618</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LateFeeIncomeGeneratedByServicingFinancialAssetsAmount_maCSSFLz9zS_zW897i8Ugw04" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Late fees</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">53,004</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,008</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">76,212</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,321</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ContractuallySpecifiedServicingFeesLateFeesAndAncillaryFeesEarnedInExchangeForServicingFinancialAssets_iT_mtCSSFLz9zS_ztfhPpEDvTSa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">294,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">247,226</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">574,818</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">706,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 241944 233218 498606 643618 53004 14008 76212 63321 294948 247226 574818 706939 <p id="xdx_893_ecustom--SummaryOfUnpaidPrincipalBalancesOfTheServicingPortfolioTextBlock_z5BZz6B3Hchb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a summary of the unpaid principal balances (“UPB”) of the servicing portfolio.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zDkVGrBVuXYg" style="display: none">Summary of Unpaid Principal Balances of the Servicing Portfolio</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Servicing UPB</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--ServicingUnpaidPrincipalBalance_iI_pp0p0_c20240630_z9zjEAKowQX7" style="width: 20%; text-align: right" title="Servicing unpaid principal balance">396,558,128</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--ServicingUnpaidPrincipalBalance_iI_pp0p0_c20231231_zE7lNB8XicBi" style="width: 20%; text-align: right" title="Servicing unpaid principal balance">414,147,436</td><td style="width: 1%; text-align: left"> </td></tr> </table> 396558128 414147436 <p id="xdx_893_ecustom--AssumptionsUsedInDeterminingMsrValueTextBlock_zQQ8wpFaebtl" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zsGDKKymWQ5" style="display: none">Schedule of Assumptions Used in Determining MSR Value</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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 style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Prepayment<br/> Speeds</td><td style="padding-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<br/> Life (Years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Discount<br/> Rate</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">June 30, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--PrepaymentSpeeds_uPure_c20240101__20240630_zjCoI5Hb8N3j" style="width: 14%; text-align: right" title="Prepayment speed">9.20</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--AverageLifeInYears_dtY_c20240101__20240630_zpy2BdFacXk2" title="Average life">8.12</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_987_ecustom--DiscountRate_uPure_c20240101__20240630_zpOlolokRpI" style="width: 14%; text-align: right" title="Discount rate">12.11</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PrepaymentSpeeds_uPure_c20230101__20231231_zLbBNk1KImeb" style="text-align: right" title="Prepayment speed">9.70</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--AverageLifeInYears_dtY_c20230101__20231231_zMI33OAOWZfd" title="Average life">7.79</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DiscountRate_uPure_c20230101__20231231_zrxRlR8yceYd" style="text-align: right" title="Discount rate">11.85</td><td style="text-align: left"> </td></tr> </table> 9.20 P8Y1M13D 12.11 9.70 P7Y9M14D 11.85 <p id="xdx_805_eus-gaap--IncomeTaxDisclosureTextBlock_zIFA2Ewmxpa5" 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_826_zHswJHCruN1d">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, 2024 and 2023 was <span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20240401__20240630_z07a1C8Cllyg" title="Effective income tax rate reconciliation, percent">22.6</span>% and <span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20230401__20230630_zFZ8ftEbFZP4" title="Effective income tax rate reconciliation, percent">22.0</span>%, respectively, which resulted in a provision for income taxes of $<span id="xdx_90F_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20240401__20240630_zkHAGR6nyuod" title="Provision for income taxes">2,118,044</span> and $<span id="xdx_90C_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20230401__20230630_z4SiOumJCzgb" title="Provision for income taxes">1,796,627</span>, respectively, and for the six month periods ended June 30, 2024 and 2023 was <span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20240101__20240630_zKiQTNiMFsCc" title="Effective income tax rate reconciliation, percent">22.4</span>% and <span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20230101__20230630_z2mga0xVYBbg" title="Effective income tax rate reconciliation, percent">22.0</span>%, respectively, which resulted in a provision for income taxes of $<span id="xdx_90B_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20240101__20240630_zQwoUsWMYABi" title="Provision for income taxes">4,262,833</span> and $<span id="xdx_90E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20230101__20230630_zcVGvc2GkHS1" title="Provision for income taxes">2,141,343</span>, respectively. The Company’s effective tax rate is higher than the U.S. federal statutory rate of <span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240101__20240630_zTnOYdLuueg1" title="Federal statutory income tax rate, percent">21</span>% due to, among other factors, state income taxes as offset by certain state income tax benefits, along with certain permanent tax adjustments such as meals and entertainment and stock-based compensation. The increase in the effective tax rate when compared to the prior year was 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> 0.226 0.220 2118044 1796627 0.224 0.220 4262833 2141343 0.21 <p id="xdx_80A_eus-gaap--RevenueFromContractWithCustomerTextBlock_zv6n61FzYCF6" 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_820_zdiUJ7ag22p5">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 a 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. The 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"><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, 2024 (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) Revenues from Contracts with Customers (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></p> <p id="xdx_896_ecustom--ScheduleOfOpeningAndClosingBalancesOfReceivablesContractAssetsAndContractLiabilitiesTextBlock_zjzkDgJ1J3Df" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zPq0p0km67q9" style="display: none">Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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="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" 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, 2024)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerAssetGross_iS_pp0p0_c20240101__20240630_fKDEp_zJrS9xBKQhff" style="width: 14%; text-align: right" title="Receivables, beginning balance">6,321,573</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90D_eus-gaap--ContractWithCustomerAssetNet_iS_pp0p0_c20240101__20240630_z3mqZb9GLKfa" title="Contract asset, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl4101">-</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DeferredRevenue_iS_pp0p0_c20240101__20240630_zC13hujROMyl" style="width: 14%; text-align: right" title="Contract liability, beginning balance">18,237,246</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, 2024)</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--ContractWithCustomerAssetGross_iE_pp0p0_c20240101__20240630_fKDEp_zBi8rz2UDSHj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Receivables, ending balance">6,784,501</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">          <span id="xdx_90F_eus-gaap--ContractWithCustomerAssetNet_iE_c20240101__20240630_zoomROGLehkf" title="Contract asset, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl4107">-</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_98B_eus-gaap--DeferredRevenue_iE_pp0p0_c20240101__20240630_zMArjoNisUv6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liability, ending balance">18,917,596</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_98C_eus-gaap--IncreaseDecreaseInAccountsReceivable_pp0p0_c20240101__20240630_fKDEp_z1CZDUD19qmk" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in accounts receivable">462,928</td><td style="padding-bottom: 2.5pt; 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_902_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_c20240101__20240630_zT5pgMjXiR7h" title="Increase (decrease) in contract asset"><span style="-sec-ix-hidden: xdx2ixbrl4113">-</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_987_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20240101__20240630_zWCJrBNwupFf" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in contract liability">680,350</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: 80%"> <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" 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">$</td><td id="xdx_98E_eus-gaap--ContractWithCustomerAssetGross_iS_pp0p0_c20230101__20231231_fKDEp_z9S4Lb6WymE5" style="width: 14%; text-align: right" title="Receivables, beginning balance">5,392,779</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_906_eus-gaap--ContractWithCustomerAssetNet_iS_pp0p0_c20230101__20231231_z7ReR3LyETNe" title="Contract asset, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl4119">-</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_98F_eus-gaap--DeferredRevenue_iS_pp0p0_c20230101__20231231_zlBEvR9HTGH" 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 (December 31, 2023)</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--ContractWithCustomerAssetGross_iE_pp0p0_c20230101__20231231_fKDEp_z0OUShJeN3f8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Receivables, ending balance">6,321,573</td><td style="padding-bottom: 1.5pt; 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_901_eus-gaap--ContractWithCustomerAssetNet_iE_c20230101__20231231_zsMwhtLKBoc" title="Contract asset, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl4125">-</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_987_eus-gaap--DeferredRevenue_iE_pp0p0_c20230101__20231231_z5UfZBATvzW7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liability, ending balance">18,237,246</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_981_eus-gaap--IncreaseDecreaseInAccountsReceivable_pp0p0_c20230101__20231231_fKDEp_zvPSitwaXMmf" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in accounts receivable">928,794</td><td style="padding-bottom: 2.5pt; 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_909_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_c20230101__20231231_zVEIvwT9kNlc" title="Increase (decrease) in contract asset"><span style="-sec-ix-hidden: xdx2ixbrl4131">-</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_98E_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20230101__20231231_zcwsSgzhBM8c" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in contract liability">2,010,410</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"><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: 35pt; text-align: right"><span id="xdx_F06_zla2fKR61Tm3" 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_F1F_zsSrgRBGMCxk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in Receivables, net on the condensed consolidated balance sheets</span></td> </tr></table> <p id="xdx_8AF_zhSewqCz66jb" 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, 2024 and 2023 was $<span id="xdx_904_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pp0p0_c20240401__20240630_z0EFvsH7thkl" title="Revenue recognized included in the opening contract liability">1,429,381</span> and $<span id="xdx_90B_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pp0p0_c20230401__20230630_zxsExhhVrjEf" title="Revenue recognized included in the opening contract liability">1,116,566</span>, respectively, and for the six month periods ended June 30, 2024 and 2023 was $<span id="xdx_90F_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pp0p0_c20240101__20240630_zkmHlEhmFuMh" title="Revenue recognized included in the opening contract liability">2,935,495</span> and $<span id="xdx_90A_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pp0p0_c20230101__20230630_zcSNQ5epJJ9h" title="Revenue recognized included in the opening contract liability">2,236,898</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_896_eus-gaap--DisaggregationOfRevenueTableTextBlock_zvqofRo93Dtk" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_z5JodBGINO91" style="display: none">Schedule of Revenues of the Cemetery and Mortuary Contracts</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20240401__20240630_z49IUai9d8u8" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230401__20230630_z0T1I2uKwlc5" style="text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20240101__20240630_zSymeBbyXkV2" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230101__20230630_zEBIqPT9MiLb" style="text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_zVwt5AResXxg" style="vertical-align: bottom; background-color: White"> <td style="width: 40%">At-need</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">4,864,380</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">4,999,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">10,274,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">10,153,486</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--MajorGoodsOrServicesLinesPreNeedMember_zq2TbIQ1AHD7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Pre-need</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,904,567</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,169,264</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,442,758</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,486,657</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--NetMortuaryAndCemeterySales_z3p2cGJr8yrl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net mortuary and cemetery sales</span>   </span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,768,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,168,714</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,717,438</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,640,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">Timing of Revenue Recognition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--TimingOfRevenueRecognitionGoodsTransferredAtAPointInTimeMember_z0B6IpdWKQNa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Goods transferred at a point in time</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,032,430</td><td style="text-align: left"> </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">9,222,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,558,635</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--TimingOfRevenueRecognitionServicesTransferredAtAPointInTimeMember_zvNyF3rkOpR6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Services transferred at a point in time</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,736,517</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,639,745</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,494,786</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,081,508</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetMortuaryAndCemeterySales_zewFtKU4KAE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net mortuary and cemetery sales</span></span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,768,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,168,714</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,717,438</td><td style="padding-bottom: 2.5pt; 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></tr> </table> <p id="xdx_8A6_zJ33EZG5yj17" 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"><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, 2024 (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"></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) Revenues from Contracts with Customers (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_891_ecustom--ReconciliationOfRevenuesFromCemeteryAndMortuaryContractsToBusinessSegmentInformationTextBlock_zge7HtX7pDy8" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zrRXhnt8Zmc3" style="display: none">Schedule of Reconciliation of Revenues from Cemetery and Mortuary Contracts to Business Segment Information</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_490_20240401__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zzTydFmzr2lc" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zMCrAtd2kAD7" style="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_20240101__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zuBDRzMlFRJd" style="text-align: center">2024</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_z8MuGnkLE1h" style="text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_400_ecustom--NetMortuaryAndCemeterySales_maRFECz2BV_ztBqasRDl3Uf" 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: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">7,768,947</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">7,168,714</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">14,717,438</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">13,640,143</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--GainLossOnInvestments_maRFECz2BV_zSjy0leQGaPh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gains on investments and other assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(202,810</td><td style="text-align: left">)</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">379,352</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></tr> <tr id="xdx_407_eus-gaap--NetInvestmentIncome_maRFECz2BV_zlMSX4HBtzF1" 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">574,957</td><td style="text-align: left"> </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">1,659,149</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></tr> <tr id="xdx_401_eus-gaap--OtherIncome_maRFECz2BV_zCCaVriafnn5" 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">136,774</td><td style="padding-bottom: 1.5pt; 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">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">309,507</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_408_ecustom--RevenueFromExternalCustomers_iT_mtRFECz2BV_zH2PWvkNKee" 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">8,277,868</td><td style="padding-bottom: 2.5pt; 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">8,812,508</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">17,065,446</td><td style="padding-bottom: 2.5pt; 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></tr> </table> <p id="xdx_8AB_zdK5mYHL6xj3" 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_zjzkDgJ1J3Df" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zPq0p0km67q9" style="display: none">Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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="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" 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, 2024)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ContractWithCustomerAssetGross_iS_pp0p0_c20240101__20240630_fKDEp_zJrS9xBKQhff" style="width: 14%; text-align: right" title="Receivables, beginning balance">6,321,573</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90D_eus-gaap--ContractWithCustomerAssetNet_iS_pp0p0_c20240101__20240630_z3mqZb9GLKfa" title="Contract asset, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl4101">-</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DeferredRevenue_iS_pp0p0_c20240101__20240630_zC13hujROMyl" style="width: 14%; text-align: right" title="Contract liability, beginning balance">18,237,246</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, 2024)</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--ContractWithCustomerAssetGross_iE_pp0p0_c20240101__20240630_fKDEp_zBi8rz2UDSHj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Receivables, ending balance">6,784,501</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">          <span id="xdx_90F_eus-gaap--ContractWithCustomerAssetNet_iE_c20240101__20240630_zoomROGLehkf" title="Contract asset, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl4107">-</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_98B_eus-gaap--DeferredRevenue_iE_pp0p0_c20240101__20240630_zMArjoNisUv6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liability, ending balance">18,917,596</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_98C_eus-gaap--IncreaseDecreaseInAccountsReceivable_pp0p0_c20240101__20240630_fKDEp_z1CZDUD19qmk" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in accounts receivable">462,928</td><td style="padding-bottom: 2.5pt; 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_902_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_c20240101__20240630_zT5pgMjXiR7h" title="Increase (decrease) in contract asset"><span style="-sec-ix-hidden: xdx2ixbrl4113">-</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_987_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20240101__20240630_zWCJrBNwupFf" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in contract liability">680,350</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: 80%"> <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" 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">$</td><td id="xdx_98E_eus-gaap--ContractWithCustomerAssetGross_iS_pp0p0_c20230101__20231231_fKDEp_z9S4Lb6WymE5" style="width: 14%; text-align: right" title="Receivables, beginning balance">5,392,779</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_906_eus-gaap--ContractWithCustomerAssetNet_iS_pp0p0_c20230101__20231231_z7ReR3LyETNe" title="Contract asset, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl4119">-</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_98F_eus-gaap--DeferredRevenue_iS_pp0p0_c20230101__20231231_zlBEvR9HTGH" 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 (December 31, 2023)</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--ContractWithCustomerAssetGross_iE_pp0p0_c20230101__20231231_fKDEp_z0OUShJeN3f8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Receivables, ending balance">6,321,573</td><td style="padding-bottom: 1.5pt; 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_901_eus-gaap--ContractWithCustomerAssetNet_iE_c20230101__20231231_zsMwhtLKBoc" title="Contract asset, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl4125">-</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_987_eus-gaap--DeferredRevenue_iE_pp0p0_c20230101__20231231_z5UfZBATvzW7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liability, ending balance">18,237,246</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_981_eus-gaap--IncreaseDecreaseInAccountsReceivable_pp0p0_c20230101__20231231_fKDEp_zvPSitwaXMmf" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in accounts receivable">928,794</td><td style="padding-bottom: 2.5pt; 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_909_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_c20230101__20231231_zVEIvwT9kNlc" title="Increase (decrease) in contract asset"><span style="-sec-ix-hidden: xdx2ixbrl4131">-</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_98E_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20230101__20231231_zcwsSgzhBM8c" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in contract liability">2,010,410</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"><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: 35pt; text-align: right"><span id="xdx_F06_zla2fKR61Tm3" 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_F1F_zsSrgRBGMCxk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in Receivables, net on the condensed consolidated balance sheets</span></td> </tr></table> 6321573 18237246 6784501 18917596 462928 680350 5392779 16226836 6321573 18237246 928794 2010410 1429381 1116566 2935495 2236898 <p id="xdx_896_eus-gaap--DisaggregationOfRevenueTableTextBlock_zvqofRo93Dtk" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_z5JodBGINO91" style="display: none">Schedule of Revenues of the Cemetery and Mortuary Contracts</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20240401__20240630_z49IUai9d8u8" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230401__20230630_z0T1I2uKwlc5" style="text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20240101__20240630_zSymeBbyXkV2" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230101__20230630_zEBIqPT9MiLb" style="text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_zVwt5AResXxg" style="vertical-align: bottom; background-color: White"> <td style="width: 40%">At-need</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">4,864,380</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">4,999,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">10,274,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">10,153,486</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--MajorGoodsOrServicesLinesPreNeedMember_zq2TbIQ1AHD7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Pre-need</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,904,567</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,169,264</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,442,758</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,486,657</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--NetMortuaryAndCemeterySales_z3p2cGJr8yrl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net mortuary and cemetery sales</span>   </span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,768,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,168,714</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,717,438</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,640,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">Timing of Revenue Recognition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--TimingOfRevenueRecognitionGoodsTransferredAtAPointInTimeMember_z0B6IpdWKQNa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Goods transferred at a point in time</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,032,430</td><td style="text-align: left"> </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">9,222,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,558,635</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--TimingOfRevenueRecognitionServicesTransferredAtAPointInTimeMember_zvNyF3rkOpR6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Services transferred at a point in time</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,736,517</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,639,745</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,494,786</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,081,508</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetMortuaryAndCemeterySales_zewFtKU4KAE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net mortuary and cemetery sales</span></span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,768,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,168,714</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,717,438</td><td style="padding-bottom: 2.5pt; 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></tr> </table> 4864380 4999450 10274680 10153486 2904567 2169264 4442758 3486657 7768947 7168714 14717438 13640143 5032430 4528969 9222652 8558635 2736517 2639745 5494786 5081508 7768947 7168714 14717438 13640143 <p id="xdx_891_ecustom--ReconciliationOfRevenuesFromCemeteryAndMortuaryContractsToBusinessSegmentInformationTextBlock_zge7HtX7pDy8" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zrRXhnt8Zmc3" style="display: none">Schedule of Reconciliation of Revenues from Cemetery and Mortuary Contracts to Business Segment Information</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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_490_20240401__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zzTydFmzr2lc" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zMCrAtd2kAD7" style="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_20240101__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zuBDRzMlFRJd" style="text-align: center">2024</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_z8MuGnkLE1h" style="text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></tr> <tr id="xdx_400_ecustom--NetMortuaryAndCemeterySales_maRFECz2BV_ztBqasRDl3Uf" 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: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">7,768,947</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">7,168,714</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">14,717,438</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">13,640,143</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--GainLossOnInvestments_maRFECz2BV_zSjy0leQGaPh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gains on investments and other assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(202,810</td><td style="text-align: left">)</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">379,352</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></tr> <tr id="xdx_407_eus-gaap--NetInvestmentIncome_maRFECz2BV_zlMSX4HBtzF1" 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">574,957</td><td style="text-align: left"> </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">1,659,149</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></tr> <tr id="xdx_401_eus-gaap--OtherIncome_maRFECz2BV_zCCaVriafnn5" 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">136,774</td><td style="padding-bottom: 1.5pt; 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">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">309,507</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_408_ecustom--RevenueFromExternalCustomers_iT_mtRFECz2BV_zH2PWvkNKee" 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">8,277,868</td><td style="padding-bottom: 2.5pt; 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">8,812,508</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">17,065,446</td><td style="padding-bottom: 2.5pt; 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></tr> </table> 7768947 7168714 14717438 13640143 -202810 197579 379352 251510 574957 1343274 1659149 1944765 136774 102941 309507 174486 8277868 8812508 17065446 16010904 <p id="xdx_800_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zu0f36Dl2sf1" 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_82C_zTxnZjArCuI8">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_890_ecustom--ScheduleOfReceivablesTextBlock_z97dqrGsOZt8" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zwsfs7MPtvH3" style="display: none">Schedule of Receivables</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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" id="xdx_49F_20240630_zpOlJZw4O8gf" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20231231_zzLSl7SKogt" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--ContractWithCustomerAssetGross_iI_maARGz5e0_zPpN7SrHJ31c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Contracts with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">6,784,501</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: 20%; text-align: right">6,321,573</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ReceivablesFromSalesAgents_iI_maARGz5e0_zwcCnpeq6QCh" 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">3,533,612</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,252,840</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherReceivables_iI_maARGz5e0_zEKysIt4LG8c" 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">5,415,118</td><td style="padding-bottom: 1.5pt; 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">7,658,789</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccountsReceivableGross_iTI_mtARGz5e0_maARNzImk_zCV8Dgkd8GJh" 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">15,733,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,233,202</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNzImk_zSV2khqqMHU9" 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 style="border-bottom: Black 1.5pt solid; text-align: right">(1,770,911</td><td style="padding-bottom: 1.5pt; 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">(1,897,887</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--AccountsReceivableNet_iTI_mtARNzImk_zbRkbVIIJIi6" 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">13,962,320</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 style="border-bottom: Black 2.5pt double; text-align: right">15,335,315</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z4uQcW3gmlR1" 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_892_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zmkkfu0IEtP4" 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 as of the dates indicated:</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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B6_zaMSmifsjEb" style="display: none">Schedule of Allowance Credit Losses</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">Three Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Beginning balance - March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20240401__20240630_z31uK53oDADa" style="width: 16%; text-align: right" title="Beginning balance">1,755,553</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">Change in provision for credit losses (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20240401__20240630_fKDEp_zAMS2oKBoaOl" style="text-align: right" title="Change in provision for credit losses">31,494</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">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_98D_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20240401__20240630_zRyJ5A0PN3ek" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(16,136</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, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20240401__20240630_zr7qT40sWh6b" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,770,911</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - March 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230401__20230630_z8uoeggshlgk" style="text-align: right" title="Beginning balance">1,867,124</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230401__20230630_fKDEp_z8QSLfG8qLV9" style="text-align: right" title="Change in provision for credit losses">(332,644</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">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_98B_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20230401__20230630_zjoxU8Xthx4l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(41,546</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 - 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_980_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230401__20230630_zHvVNwVmQrP" 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> </table> <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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <div style="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 id="xdx_F01_zUGZppzv3Dl7" style="width: 35pt; text-align: right"><span 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_F13_z102aIsS9br8" 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 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 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: 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: 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">Six Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Beginning balance - January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20240101__20240630_zwWBMT8nzfa" style="width: 16%; text-align: right" title="Beginning balance">1,897,887</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20240101__20240630_fKDEp_zXP5Cx524HZ5" style="text-align: right" title="Change in provision for credit losses">(87,003</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">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_98C_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20240101__20240630_zuKwQjiYncVf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(39,973</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, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20240101__20240630_zHtV1ERMY3eg" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,770,911</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230101__20230630_zeoLI5TWRGQg" style="text-align: right" title="Beginning balance">2,229,791</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230630_fKDEp_zSUXMrY7l6lb" style="text-align: right" title="Change in provision for credit losses">(651,308</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">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_98B_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20230101__20230630_zOy8z65pCUg8" 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: 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_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230101__20230630_zBUOLzGxMzG7" 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> </table> <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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p> <div style="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 id="xdx_F0D_zBgl1R2GdVU6" style="width: 35pt; text-align: right"><span 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_F15_zNvSmFKkn4Sa" 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 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_8A3_zzdAB0aBrpl2" 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"><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, 2024 (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"></span></p> <p id="xdx_890_ecustom--ScheduleOfReceivablesTextBlock_z97dqrGsOZt8" 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zwsfs7MPtvH3" style="display: none">Schedule of Receivables</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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" id="xdx_49F_20240630_zpOlJZw4O8gf" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20231231_zzLSl7SKogt" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--ContractWithCustomerAssetGross_iI_maARGz5e0_zPpN7SrHJ31c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Contracts with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">6,784,501</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: 20%; text-align: right">6,321,573</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ReceivablesFromSalesAgents_iI_maARGz5e0_zwcCnpeq6QCh" 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">3,533,612</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,252,840</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherReceivables_iI_maARGz5e0_zEKysIt4LG8c" 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">5,415,118</td><td style="padding-bottom: 1.5pt; 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">7,658,789</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccountsReceivableGross_iTI_mtARGz5e0_maARNzImk_zCV8Dgkd8GJh" 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">15,733,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,233,202</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNzImk_zSV2khqqMHU9" 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 style="border-bottom: Black 1.5pt solid; text-align: right">(1,770,911</td><td style="padding-bottom: 1.5pt; 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">(1,897,887</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--AccountsReceivableNet_iTI_mtARNzImk_zbRkbVIIJIi6" 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">13,962,320</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,335,315</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 6784501 6321573 3533612 3252840 5415118 7658789 15733231 17233202 1770911 1897887 13962320 15335315 <p id="xdx_892_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zmkkfu0IEtP4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the allowance for credit losses as of the dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B6_zaMSmifsjEb" style="display: none">Schedule of Allowance Credit Losses</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Beginning balance - March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20240401__20240630_z31uK53oDADa" style="width: 16%; text-align: right" title="Beginning balance">1,755,553</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">Change in provision for credit losses (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20240401__20240630_fKDEp_zAMS2oKBoaOl" style="text-align: right" title="Change in provision for credit losses">31,494</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">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_98D_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20240401__20240630_zRyJ5A0PN3ek" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(16,136</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, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20240401__20240630_zr7qT40sWh6b" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,770,911</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - March 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230401__20230630_z8uoeggshlgk" style="text-align: right" title="Beginning balance">1,867,124</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230401__20230630_fKDEp_z8QSLfG8qLV9" style="text-align: right" title="Change in provision for credit losses">(332,644</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">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_98B_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20230401__20230630_zjoxU8Xthx4l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(41,546</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 - 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_980_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230401__20230630_zHvVNwVmQrP" 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> </table> <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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <div style="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 id="xdx_F01_zUGZppzv3Dl7" style="width: 35pt; text-align: right"><span 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_F13_z102aIsS9br8" 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 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 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: 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: 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">Six Months Ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Beginning balance - January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20240101__20240630_zwWBMT8nzfa" style="width: 16%; text-align: right" title="Beginning balance">1,897,887</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20240101__20240630_fKDEp_zXP5Cx524HZ5" style="text-align: right" title="Change in provision for credit losses">(87,003</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">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_98C_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20240101__20240630_zuKwQjiYncVf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(39,973</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, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20240101__20240630_zHtV1ERMY3eg" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,770,911</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230101__20230630_zeoLI5TWRGQg" style="text-align: right" title="Beginning balance">2,229,791</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230630_fKDEp_zSUXMrY7l6lb" style="text-align: right" title="Change in provision for credit losses">(651,308</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">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_98B_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20230101__20230630_zOy8z65pCUg8" 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: 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_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230101__20230630_zBUOLzGxMzG7" 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> </table> <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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p> <div style="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 id="xdx_F0D_zBgl1R2GdVU6" style="width: 35pt; text-align: right"><span 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_F15_zNvSmFKkn4Sa" 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 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> 1755553 31494 16136 1770911 1867124 -332644 41546 1492934 1897887 -87003 39973 1770911 2229791 -651308 85549 1492934 <p id="xdx_805_ecustom--CemeteryPerpetualCareTrustInvestmentsAndObligationAndRestrictedAssetsTextBlock_zxhfXf3kMZhh" 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_826_zbq0l8G4tW9e">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. The Company is the primary beneficiary of these trusts, as it absorbs both the losses and any expenses 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_89C_eus-gaap--ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zvZim9F76HOd" 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, 2024, 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><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_zpBamJy6FJf9" style="display: none">Schedule of Investments</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zxZSNocBkCPl" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">443,508</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zuM95DHqQ4m6" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">1,481</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zqCDCV2Coenf" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(1,975</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zv7ELvvysrZ7" style="width: 9%; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4271">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zYIGOpRWTvbh" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">443,014</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_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z2UTym0z7Hl4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">167,073</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zyS7IRZGoOq2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">20</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zdJW7o7jlIL2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(6,908</td><td style="padding-bottom: 1.5pt; text-align: 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--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zbpsCV1jphxi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for Credit Losses">            <span style="-sec-ix-hidden: xdx2ixbrl4281">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zvZ4GhvTPgyh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">160,185</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">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zQR68NDy3yLg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">610,581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zupit2wYBGP9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,501</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zw90jlzZjFM" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(8,883</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z9MxW6xj2LNg" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4291">-</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_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zSR86OiH6CC9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">603,199</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 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: 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_98C_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zRAcBoqDiKtj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">3,739,763</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zqQoRbtBsym6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">1,059,494</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zFJBl03kHb8i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(204,627</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">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zcpYhhgQvLJe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,594,630</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_ziPgtvDi7vSa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">3,739,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zHMl3tXbyhja" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,059,494</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zUwZTacwsQHa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(204,627</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_98F_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zsZsiYTs8w55" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,594,630</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; width: 35%">Mortgage loans held for investment at amortized cost:</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zuV2FEdxksY" style="text-align: right" title="Mortgage loans on real estate and construction">115,000</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 style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">Commercial</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FairValueByAssetClassAxis__custom--CommercialMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zYSlRSmGE8eg" style="text-align: right" title="Mortgage loans on real estate and construction">1,920,000</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 style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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 class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_985_ecustom--AggregateEstimatedFairValueAllowanceForCreditLosses_iI_c20240630__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zFTWWJ7dtudk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction">(4,070</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_c20240630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ziJxd0BtcMNl" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">2,030,930</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">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_98C_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zUdQqSRrB0Q7" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">20,248</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_982_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zrRC9ZtTGPDe" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">1,203,075</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_982_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ztjxMJYfeQc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total cemetery perpetual care trust investments">8,452,082</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_98D_ecustom--CemeteryPerpetualCareObligation_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zXQEFzH0fEeb" style="border-bottom: Black 2.5pt double; text-align: right" title="Cemetery perpetual care obligation">(5,487,676</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_984_ecustom--TrustInvestmentsinExcessofTrustObligations_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zmc9Rk7zvSxb" style="border-bottom: Black 2.5pt double; text-align: right" title="Trust investments in excess of trust obligations">2,964,406</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"><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, 2024 (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"> </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">The components of the cemetery perpetual care investments and obligation as of December 31, 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></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, 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">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: 36%; 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">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zttuD84YCoi7" style="width: 12%; text-align: right" title="Available for sale securities, amortized cost">477,797</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zpUUOxsbo6a2" style="width: 12%; text-align: right" title="Available for sale securities, unrecognized holding gain">302</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zNOO76cQgufi" style="width: 12%; text-align: right" title="Available for sale securities, unrecognized holding loss">(574</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zKKDBjxeMxff" style="width: 12%; text-align: right" title="Available for sale securities, estimated fair value">477,525</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_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z0xX83UyKwu2" style="text-align: right" title="Available for sale securities, amortized cost">115,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zsxBkf5b0lQb" style="text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl4339">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zcOe4vDAc8Rl" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(5,114</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zktl6N7KQhf1" style="text-align: right" title="Available for sale securities, estimated fair value">110,678</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 class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zMKKR6bqNH41" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">53,672</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_ze8mSJjXYA4g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl4347">-</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 class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zBV7AdphxsP9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(171</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zYD9Y0n06EQb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">53,501</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">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ztnj3bwiWuPl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">647,261</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zg8dWfdzENg4" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">302</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zTziBwYWcXI" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(5,859</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zawU2qwulT3a" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">641,704</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">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: 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 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">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zVzpuFM2L8s1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">3,614,392</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zDEqsPtw00nj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">859,680</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zD0W86E0fVOi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(146,771</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zNkzoVxK3Sya" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,327,301</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">$</td><td id="xdx_98C_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_z3jqzQagyQbg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">3,614,392</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zaW05kHEzb35" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">859,680</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zTEu5BGgzk1d" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(146,771</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zPEHeKCLfeV1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,327,301</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; width: 36%">Mortgage loans held for investment at amortized cost: </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify"><br/> Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zPne6nBGFgHb" style="text-align: right" title="Mortgage loans on real estate and construction">247,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">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 class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_988_ecustom--AggregateEstimatedFairValueAllowanceForCreditLosses_iI_c20231231__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z6WSRX8H5q1a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction">(495</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: justify; 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_c20231231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zK7ayjsjtxvf" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">246,865</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">Cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z3xwsW8pQZeb" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">2,867,047</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total cemetery perpetual care trust investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zFlByIdsqxHl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total cemetery perpetual care trust investments">8,082,917</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: 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">$</td><td id="xdx_98D_ecustom--CemeteryPerpetualCareObligation_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zjhiY7HG9JFg" style="border-bottom: Black 2.5pt double; text-align: right" title="Cemetery perpetual care obligation">(5,326,196</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Trust investments in excess of trust obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--TrustInvestmentsinExcessofTrustObligations_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zuY6cdDPKY7d" style="border-bottom: Black 2.5pt double; text-align: right" title="Trust investments in excess of trust obligations">2,756,721</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_8A5_z3967vkzP9Rj" 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_89E_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zIhL1q4HrlQ7" 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 maturity securities available for sale that were carried at estimated fair value as of June 30, 2024 and December 31, 2023. 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><span id="xdx_8B7_zQnLU9gYLAAf" 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">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, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zVO8VDppQ6Da" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">1,975</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z05ZbrAojLwg" style="width: 6%; text-align: right" title="Available for sale securities, fair value">144,156</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zpqSONflTWT3" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4397">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zlssauf2gn6" style="width: 6%; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4399">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zuQM0cykDDDb" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">1,975</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zvDFYfCUT2z1" style="width: 6%; text-align: right" title="Available for sale securities, fair value">144,156</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; 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_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zl7xRRCZXmUa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4405">-</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_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z9xJ7eFgLbkb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4407">-</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_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zjzYelkrZeya" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,908</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zwdECOXgO85b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">120,165</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_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ztbCmC7DMrRl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,908</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z0YAK56C1lng" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">120,165</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">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zBBeszoNlRRc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">1,975</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zMj4EY31rd4d" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">144,156</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zUWoVtnmOHW7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">6,908</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zibtKMaNTWk6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">120,165</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">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zXV6vEXVtWjh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">8,883</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zM1cNWiARXLe" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">264,321</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">December 31, 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: 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">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ziG50gNFcDV3" style="text-align: right" title="Available for sale securities, unrecognized holding loss">574</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zDFeeCBIYaO4" style="text-align: right" title="Available for sale securities, fair value">143,448</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zRyplGAX2l5j" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4433">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z7CAHuMVXlv1" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4435">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zm1rTlesnAE6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">574</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zWTObCGWyZF" style="text-align: right" title="Available for sale securities, fair value">143,448</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_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z5BJ7QRtWTlc" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4441">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zKHylfYOWGxa" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4443">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z2P8rSuRdmvd" style="text-align: right" title="Available for sale securities, unrecognized holding loss">5,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_znkCt8yYOVwl" style="text-align: right" title="Available for sale securities, fair value">110,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zBCDnGQyGhh2" style="text-align: right" title="Available for sale securities, unrecognized holding loss">5,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zenk5JBtsTmh" style="text-align: right" title="Available for sale securities, fair value">110,678</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_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zzeWz0X9r1Yi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4453">-</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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zE1U6hiIHGll" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4455">-</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_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zRsilkbrwoL8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">171</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z7p5Atngt5Cg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">53,501</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 id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zthRRlxCdHN2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">171</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zy3IKh6sDpM4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">53,501</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">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zIOInIh22ra3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">574</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zxFS7QWA5uf6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">143,448</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">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zU8uivMY73w3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">5,285</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zlYr9ucXtaU8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">164,179</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zwmkjZSlBbfi" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">5,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zQ7fUyWK9AO7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">307,627</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zKLJiff5nEFk" 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"><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, 2024 (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"> </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: 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 three securities with fair values aggregating <span id="xdx_905_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20240630__us-gaap--InvestmentTypeAxis__custom--FourSecuritiesMember_zyTBeiNFXgCd" title="Average market value over amortized cost">96.7</span>% of the aggregate amortized cost as of June 30, 2024. Relevant holdings were comprised of four securities with fair values aggregating <span id="xdx_90E_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20231231__us-gaap--InvestmentTypeAxis__custom--FourSecuritiesMember_zhSpsEYMb8Rf" title="Average market value over amortized cost">98.1</span>% of aggregate amortized cost as of December 31, 2023. <span id="xdx_90C_eus-gaap--UnrealizedGainLossOnInvestments_do_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zUmoZ91aIeol" title="Credit loss recognized"><span id="xdx_903_eus-gaap--UnrealizedGainLossOnInvestments_do_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zlHU79lJgO1c" title="Credit loss recognized"><span id="xdx_90A_eus-gaap--UnrealizedGainLossOnInvestments_do_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zh4Z8gLKmLAg" title="Credit loss recognized"><span id="xdx_909_eus-gaap--UnrealizedGainLossOnInvestments_do_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zHyDenauqPik" title="Credit loss recognized">No</span></span></span></span> credit losses have been recognized for the three and six month periods ended June 30, 2024 and 2023, since the increase in unrealized losses is primarily a result of increases in interest rates. See Note 3 for additional information regarding the Company’s evaluation of the allowance for credit losses for fixed maturity securities available for sale. </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_897_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zADZxP7KAwYh" 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 as of June 30, 2024, 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><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_zjgAqlI02yle" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></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> </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: 56%; text-align: left">Due in 1 year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zqKzhhemuvni" style="width: 18%; text-align: right" title="Amortized cost">297,377</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zkR6mEuax0H6" style="width: 18%; text-align: right" title="Estimated fair value">298,857</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_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zAGmoQi8Ctdj" style="text-align: right" title="Amortized cost">260,123</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zIQbVNAszFrc" style="text-align: right" title="Estimated fair value">252,508</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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zevad1BjNopi" style="text-align: right" title="Amortized cost"><span style="-sec-ix-hidden: xdx2ixbrl4499">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zMNqXd4kgovl" style="text-align: right" title="Estimated fair value"><span style="-sec-ix-hidden: xdx2ixbrl4501">-</span></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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_ziUFqwICWegb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">53,081</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_z0Sm0iJgDqrh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">51,834</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">$</td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zwWQauUeHR6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">610,581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z5T5e3QcxLCg" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">603,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_z26B2Wg93Jpd" 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></b></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"><b> </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: 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, 2024 (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"></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"><b> </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"><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_ecustom--ScheduleOfRestrictedAssetsInCemeteryAndMortuaryEndowmentCareAndPreNeedMerchandiseFundsTextBlock_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zE5S9b58VUh2" 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, 2024, 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 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_zMbQH86W8wlj" style="display: none">Schedule of Restricted Assets in Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zqlzxwS92Fo" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">796,855</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z448QgKnUuph" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">3,235</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zFAcfmSIvbd4" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(3,440</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zGGG1Yo0QN5l" style="width: 9%; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4519">-</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_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zr6EAOq5AADl" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">796,650</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_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zUpmHAmrCx3g" style="text-align: right" title="Available for sale securities, amortized cost">551,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z9plszGN1SH1" style="text-align: right" title="Available for sale securities, unrecognized holding gain">6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zVhbcusMSkC8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(6,935</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z7pRycxCmLna" style="text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4529">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zPfd8Mms6QGb" style="text-align: right" title="Available for sale securities, estimated fair value">544,691</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_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z8jfB18yEmNd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">221,710</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zALu4OeK5j6l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">23</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z42WuWGvzdRj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,808</td><td style="padding-bottom: 1.5pt; text-align: 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--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z9K4P4b7wELg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for Credit Losses">           <span style="-sec-ix-hidden: xdx2ixbrl4539">-</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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zyNTNaKytnGk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">218,925</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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zyUBm7IWglp2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">1,570,185</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zaCbqbAGqDj2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">3,264</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zPvOsxwgwhVe" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(13,183</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zPCnUiskO501" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4549">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zOPEjGHLotG3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">1,560,266</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">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zGK00MX6cLDe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">7,435,400</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zCp5AbvZx903" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">1,487,896</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">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zmlemr3OCMcd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(376,325</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zPc59ODtQg65" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">8,546,971</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 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">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z1ASoJwXKaZa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">7,435,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zdIJtpMJ5s1g" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,487,896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zA2Dj7rNdmLl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(376,325</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zHt9jOJ2VNp7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">8,546,971</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_98A_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zwjAIkXvioCb" style="text-align: right" title="Mortgage loans on real estate and construction">639,061</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98C_ecustom--AggregateFairValueAllowanceForCreditLosses_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zfsPAiLdxDMb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value allowance for credit losses">(1,278</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_989_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zMKoM2sJ7MEh" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">637,783</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_989_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zuwuBytfXPO4" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">5,908</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 (1)</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_fKDEp_zy1twPo2hpu5" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">11,849,488</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_989_eus-gaap--RestrictedInvestments_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zJetliLWjp5k" style="border-bottom: Black 2.5pt double; text-align: right" title="Total restricted assets">22,600,416</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"><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"><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 0pt 0pt 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; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: right"><span id="xdx_F03_zX5HRfbNUvKd" 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_F1E_zSCONead00Pi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Including cash and cash equivalents of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--SecurityNationalLifeInsuranceMember_zpqobalfb1og" title="Cash, cash equivalents, restricted cash and restricted cash equivalents at end of year">8,178,110</span> for the life insurance and mortgage segments.</span></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"><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, 2024 (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></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, 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></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, 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">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: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zrzCBgVVEaTl" style="width: 10%; text-align: right" title="Available for sale securities, amortized cost">932,737</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z6QJEZChtoi6" style="width: 10%; text-align: right" title="Available for sale securities, unrecognized holding gain">1,433</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z2jmhLosF5Nj" style="width: 10%; text-align: right" title="Available for sale securities, unrecognized holding loss">(1,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zd3R9dE2oNRa" style="width: 10%; text-align: right" title="Available for sale securities, estimated fair value">933,170</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_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zCIBPGXi33Ii" style="text-align: right" title="Available for sale securities, amortized cost">652,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zmTlBtIDt7ok" style="text-align: right" title="Available for sale securities, unrecognized holding gain">305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z0sPD42vsAZ6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,542</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zheP67yYDmTi" style="text-align: right" title="Available for sale securities, estimated fair value">648,533</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_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zz0EL8WsLa5k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">274,688</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zG72eRSHVZka" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">209</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z5ixctPJNG4d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,740</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zqlnPTmsSXD4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">272,157</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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zQsflcQwLVsi" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">1,860,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zC90wVY0a3be" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zchWL6MUIqO2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(8,282</td><td style="padding-bottom: 2.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z7wRCcSTXNB9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">1,853,860</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">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: 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 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_986_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zkutMXrDOk3g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">6,516,044</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zgiiyeDiVHta" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">1,117,155</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z3ajd4hCQ6w5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(247,996</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zQoWBxV5P0a4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">7,385,203</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zofuC9R3tAxl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">6,516,044</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zozNJnwqcC2h" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,117,155</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zccnDR16EG9h" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(247,996</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_ztdDAxAYNUI8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">7,385,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Mortgage loans held for investment at amortized cost: </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify"><br/> Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zSRMutuL53bf" style="text-align: right" title="Mortgage loans on real estate and construction">676,572</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">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_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zf6yHmucDw4e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value allowance for credit losses">(1,353</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: justify; 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">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zBWk1w5GI4Fk" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">675,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_fKDEp_zSIi8A3GJJd4" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">10,114,694</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: 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_982_eus-gaap--RestrictedInvestments_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zLSAupgCK3Wd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total restricted assets">20,028,976</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="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"></p> <div style="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 id="xdx_F0A_zPx3yPuoF7p4" style="width: 35pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F18_zdTtlfcoXtG2" style="text-align: justify">Including cash and cash equivalents of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--SecurityNationalLifeInsuranceMember_z8URsjkuPdfh" title="Cash, cash equivalents, restricted cash and restricted cash equivalents at end of year">6,930,930</span> for the life insurance and mortgage segments.</td> </tr></table> <p id="xdx_8A6_zBWLp7Wr55Rk" 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_891_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zr21SnJ6XHVc" 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 maturity securities available for sale that were carried at estimated fair value as of June 30, 2024 and December 31, 2023. 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B6_z1JRVnjmBQq3" style="display: none">Schedule of Fair Value of Fixed Maturity Securities</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zMnAcJL80jA4" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">3,440</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zkRTFtuBO9l" style="width: 6%; text-align: right" title="Available for sale securities, fair value">251,111</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zEXeU5aYAP17" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4651">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zOSTDfWxufzd" style="width: 6%; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4653">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zUwl80YQS9Sc" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">3,440</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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zZWTBLZqXaFk" style="width: 6%; text-align: right" title="Available for sale securities, fair value">251,111</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_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z1cft349ZZb4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">2,161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zptidvETbTk6" style="text-align: right" title="Available for sale securities, fair value">230,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zKqOZdi5SxRg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">4,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zcou2mC8SRHj" style="text-align: right" title="Available for sale securities, fair value">289,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zGnmNC77jyAi" style="text-align: right" title="Available for sale securities, unrecognized holding loss">6,935</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zNbQIUGrIAA2" style="text-align: right" title="Available for sale securities, fair value">519,956</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_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_z2WtnRGjqN8i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">81</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zKHZ5AIs7a7a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">25,331</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zPd22OnDdR2h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,727</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zfNJJP24TMgg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">168,571</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zlqwa6It6hH8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,808</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zysgd9fNhPad" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">193,902</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zbOMPtwhwDnf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">5,682</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zOalHyPsLl6l" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">507,076</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zWZh1u9AOTm5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">7,501</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zBn7YDpFBTLg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">457,893</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zP13yfQE0Hxh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">13,183</td><td style="padding-bottom: 2.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zLgoCPezatd3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">964,969</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">December 31, 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="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_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z7uAi9gjq4H4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zjVSMTW0ztS7" style="text-align: right" title="Available for sale securities, fair value">249,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zVuBQszNanbb" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4699">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zL4AHMSTeqtk" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zqA78DSYEgm8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zXdAFH4Qo7Ek" style="text-align: right" title="Available for sale securities, fair value">249,877</td><td style="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_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zUv12mvYIOo1" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4707">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zZRhjKA2c2ii" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4709">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zWUCpaCzohQc" style="text-align: right" title="Available for sale securities, unrecognized holding loss">4,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zLABzrQUG0N9" style="text-align: right" title="Available for sale securities, fair value">451,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zmRwU54MQCWe" style="text-align: right" title="Available for sale securities, unrecognized holding loss">4,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_znTECN5n4gM" style="text-align: right" title="Available for sale securities, fair value">451,985</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_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zIgEkV5WLIYh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4719">-</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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zNyxK0wq50Li" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4721">-</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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zZESuPnQJat3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,740</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zWxD60L9OB3c" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">221,334</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zKXC9nwB8rT" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,740</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_z7LR40a5YoG9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">221,334</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_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zf5mHwm77Po9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">1,000</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">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z8JaUEEiX7Sc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">249,877</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zJAvPJ8ldQ94" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">7,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zrUd0Bo64X28" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">673,319</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zZipWdCRCVr3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">8,282</td><td style="padding-bottom: 2.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z7Fu7H24gXn2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">923,196</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_z8SFocrB1Gpl" 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"><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: 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, 2024 (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; 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; text-align: justify"><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">Relevant holdings were comprised of 14 securities with fair values aggregating <span id="xdx_903_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20240630__us-gaap--InvestmentTypeAxis__custom--FifteenSecuritiesMember_zhs223t4QmVk" title="Average market value over amortized cost">98.7</span>% of the aggregate amortized cost as of June 30, 2024. Relevant holdings were comprised of 12 securities with fair values aggregating <span id="xdx_90A_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20231231__us-gaap--InvestmentTypeAxis__custom--TwelveSecuritiesMember_zhpTu7IMY9u6" title="Average market value over amortized cost">99.1</span>% of the aggregate amortized cost as of December 31, 2023. <span id="xdx_908_eus-gaap--UnrealizedGainLossOnInvestments_do_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z92RbHWsIwW9" title="Credit loss recognized"><span id="xdx_903_eus-gaap--UnrealizedGainLossOnInvestments_do_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zE782Etw3Gt9" title="Credit loss recognized"><span id="xdx_90D_eus-gaap--UnrealizedGainLossOnInvestments_do_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zYBUECeqLCvl" title="Credit loss recognized"><span id="xdx_902_eus-gaap--UnrealizedGainLossOnInvestments_do_c20240401__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z36KNvQpwG8f" title="Credit loss recognized">No</span></span></span></span> credit losses have been recognized for the three and six month periods ended June 30, 2024 and 2023, since the increase in unrealized losses is primarily a result of increases in interest. See Note 3 for additional information regarding the Company’s evaluation of the allowance for credit losses for fixed maturity securities available 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_897_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z6I2uWVWcfVc" style="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 amortized cost and estimated fair value of fixed maturity securities available for sale as of June 30, 2024, 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; 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_z1ObG4dyNr67" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zyPYXFJeBG39" style="width: 16%; text-align: right" title="Amortized cost">542,305</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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zCq11XXZq9ec" style="width: 16%; text-align: right" title="Estimated fair value">545,540</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_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zpR8hAeXf4D9" style="text-align: right" title="Amortized cost">362,834</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zpzdI0GseShe" style="text-align: right" title="Estimated fair value">356,778</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_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zNQNKWF63GGi" style="text-align: right" title="Amortized cost">101,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zvGAiB5bCfKc" style="text-align: right" title="Estimated fair value">100,716</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_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_z0NRPCHLmMO1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">563,523</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zD15yp3Lj666" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">557,232</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_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_ztQPwPXR1Rt1" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">1,570,185</td><td style="padding-bottom: 2.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zYmnmYyKUfGh" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">1,560,266</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zH2KdSmXFyu5" style="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">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; text-align: justify"><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-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, 2024 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eus-gaap--ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zvZim9F76HOd" 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, 2024, 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><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_zpBamJy6FJf9" style="display: none">Schedule of Investments</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zxZSNocBkCPl" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">443,508</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zuM95DHqQ4m6" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">1,481</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zqCDCV2Coenf" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(1,975</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zv7ELvvysrZ7" style="width: 9%; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4271">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zYIGOpRWTvbh" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">443,014</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_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z2UTym0z7Hl4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">167,073</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zyS7IRZGoOq2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">20</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zdJW7o7jlIL2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(6,908</td><td style="padding-bottom: 1.5pt; text-align: 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--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zbpsCV1jphxi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for Credit Losses">            <span style="-sec-ix-hidden: xdx2ixbrl4281">-</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zvZ4GhvTPgyh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">160,185</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">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zQR68NDy3yLg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">610,581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zupit2wYBGP9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,501</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zw90jlzZjFM" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(8,883</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z9MxW6xj2LNg" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4291">-</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_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zSR86OiH6CC9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">603,199</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 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: 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_98C_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zRAcBoqDiKtj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">3,739,763</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zqQoRbtBsym6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">1,059,494</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zFJBl03kHb8i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(204,627</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">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zcpYhhgQvLJe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,594,630</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_ziPgtvDi7vSa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">3,739,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zHMl3tXbyhja" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,059,494</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zUwZTacwsQHa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(204,627</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_98F_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zsZsiYTs8w55" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,594,630</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; width: 35%">Mortgage loans held for investment at amortized cost:</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 9%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zuV2FEdxksY" style="text-align: right" title="Mortgage loans on real estate and construction">115,000</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 style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">Commercial</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FairValueByAssetClassAxis__custom--CommercialMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zYSlRSmGE8eg" style="text-align: right" title="Mortgage loans on real estate and construction">1,920,000</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 style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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 class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_985_ecustom--AggregateEstimatedFairValueAllowanceForCreditLosses_iI_c20240630__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zFTWWJ7dtudk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction">(4,070</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_c20240630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ziJxd0BtcMNl" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">2,030,930</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">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_98C_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zUdQqSRrB0Q7" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">20,248</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_982_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zrRC9ZtTGPDe" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">1,203,075</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_982_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ztjxMJYfeQc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total cemetery perpetual care trust investments">8,452,082</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_98D_ecustom--CemeteryPerpetualCareObligation_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zXQEFzH0fEeb" style="border-bottom: Black 2.5pt double; text-align: right" title="Cemetery perpetual care obligation">(5,487,676</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_984_ecustom--TrustInvestmentsinExcessofTrustObligations_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zmc9Rk7zvSxb" style="border-bottom: Black 2.5pt double; text-align: right" title="Trust investments in excess of trust obligations">2,964,406</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"><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, 2024 (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"> </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">The components of the cemetery perpetual care investments and obligation as of December 31, 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></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, 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">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: 36%; 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">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zttuD84YCoi7" style="width: 12%; text-align: right" title="Available for sale securities, amortized cost">477,797</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zpUUOxsbo6a2" style="width: 12%; text-align: right" title="Available for sale securities, unrecognized holding gain">302</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zNOO76cQgufi" style="width: 12%; text-align: right" title="Available for sale securities, unrecognized holding loss">(574</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zKKDBjxeMxff" style="width: 12%; text-align: right" title="Available for sale securities, estimated fair value">477,525</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_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z0xX83UyKwu2" style="text-align: right" title="Available for sale securities, amortized cost">115,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zsxBkf5b0lQb" style="text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl4339">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zcOe4vDAc8Rl" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(5,114</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zktl6N7KQhf1" style="text-align: right" title="Available for sale securities, estimated fair value">110,678</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 class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zMKKR6bqNH41" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">53,672</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_ze8mSJjXYA4g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl4347">-</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 class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zBV7AdphxsP9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(171</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zYD9Y0n06EQb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">53,501</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">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ztnj3bwiWuPl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">647,261</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zg8dWfdzENg4" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">302</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zTziBwYWcXI" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(5,859</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zawU2qwulT3a" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">641,704</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">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: 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 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">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zVzpuFM2L8s1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">3,614,392</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zDEqsPtw00nj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">859,680</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zD0W86E0fVOi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(146,771</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zNkzoVxK3Sya" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,327,301</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">$</td><td id="xdx_98C_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_z3jqzQagyQbg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">3,614,392</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zaW05kHEzb35" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">859,680</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zTEu5BGgzk1d" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(146,771</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zPEHeKCLfeV1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">4,327,301</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; width: 36%">Mortgage loans held for investment at amortized cost: </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify"><br/> Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zPne6nBGFgHb" style="text-align: right" title="Mortgage loans on real estate and construction">247,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">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 class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpAA__" id="xdx_988_ecustom--AggregateEstimatedFairValueAllowanceForCreditLosses_iI_c20231231__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z6WSRX8H5q1a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction">(495</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: justify; 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_c20231231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zK7ayjsjtxvf" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">246,865</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">Cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z3xwsW8pQZeb" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">2,867,047</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total cemetery perpetual care trust investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zFlByIdsqxHl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total cemetery perpetual care trust investments">8,082,917</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: 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">$</td><td id="xdx_98D_ecustom--CemeteryPerpetualCareObligation_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zjhiY7HG9JFg" style="border-bottom: Black 2.5pt double; text-align: right" title="Cemetery perpetual care obligation">(5,326,196</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Trust investments in excess of trust obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--TrustInvestmentsinExcessofTrustObligations_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zuY6cdDPKY7d" style="border-bottom: Black 2.5pt double; text-align: right" title="Trust investments in excess of trust obligations">2,756,721</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> 443508 1481 1975 443014 167073 20 6908 160185 610581 1501 8883 603199 3739763 1059494 204627 4594630 3739763 1059494 204627 4594630 115000 1920000 -4070 2030930 20248 1203075 8452082 -5487676 2964406 477797 302 574 477525 115792 5114 110678 53672 171 53501 647261 302 5859 641704 3614392 859680 146771 4327301 3614392 859680 146771 4327301 247360 -495 246865 2867047 8082917 -5326196 2756721 <p id="xdx_89E_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zIhL1q4HrlQ7" 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 maturity securities available for sale that were carried at estimated fair value as of June 30, 2024 and December 31, 2023. 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><span id="xdx_8B7_zQnLU9gYLAAf" 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">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, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zVO8VDppQ6Da" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">1,975</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z05ZbrAojLwg" style="width: 6%; text-align: right" title="Available for sale securities, fair value">144,156</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zpqSONflTWT3" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4397">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zlssauf2gn6" style="width: 6%; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4399">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zuQM0cykDDDb" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">1,975</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zvDFYfCUT2z1" style="width: 6%; text-align: right" title="Available for sale securities, fair value">144,156</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; 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_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zl7xRRCZXmUa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4405">-</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_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z9xJ7eFgLbkb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4407">-</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_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zjzYelkrZeya" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,908</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zwdECOXgO85b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">120,165</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_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ztbCmC7DMrRl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,908</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z0YAK56C1lng" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">120,165</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">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zBBeszoNlRRc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">1,975</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zMj4EY31rd4d" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">144,156</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zUWoVtnmOHW7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">6,908</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zibtKMaNTWk6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">120,165</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">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zXV6vEXVtWjh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">8,883</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zM1cNWiARXLe" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">264,321</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">December 31, 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: 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">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_ziG50gNFcDV3" style="text-align: right" title="Available for sale securities, unrecognized holding loss">574</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zDFeeCBIYaO4" style="text-align: right" title="Available for sale securities, fair value">143,448</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zRyplGAX2l5j" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4433">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z7CAHuMVXlv1" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4435">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zm1rTlesnAE6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">574</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zWTObCGWyZF" style="text-align: right" title="Available for sale securities, fair value">143,448</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_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z5BJ7QRtWTlc" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4441">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zKHylfYOWGxa" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4443">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z2P8rSuRdmvd" style="text-align: right" title="Available for sale securities, unrecognized holding loss">5,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_znkCt8yYOVwl" style="text-align: right" title="Available for sale securities, fair value">110,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zBCDnGQyGhh2" style="text-align: right" title="Available for sale securities, unrecognized holding loss">5,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zenk5JBtsTmh" style="text-align: right" title="Available for sale securities, fair value">110,678</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_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zzeWz0X9r1Yi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4453">-</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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zE1U6hiIHGll" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4455">-</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_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zRsilkbrwoL8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">171</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_z7p5Atngt5Cg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">53,501</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 id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zthRRlxCdHN2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">171</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zy3IKh6sDpM4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">53,501</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">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zIOInIh22ra3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">574</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zxFS7QWA5uf6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">143,448</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">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zU8uivMY73w3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">5,285</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zlYr9ucXtaU8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">164,179</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zwmkjZSlBbfi" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">5,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareObligationMember_zQ7fUyWK9AO7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">307,627</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1975 144156 1975 144156 6908 120165 6908 120165 1975 144156 6908 120165 8883 264321 574 143448 574 143448 5114 110678 5114 110678 171 53501 171 53501 574 143448 5285 164179 5859 307627 0.967 0.981 0 0 0 0 <p id="xdx_897_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zADZxP7KAwYh" 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 as of June 30, 2024, 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><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_zjgAqlI02yle" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></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> </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: 56%; text-align: left">Due in 1 year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zqKzhhemuvni" style="width: 18%; text-align: right" title="Amortized cost">297,377</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zkR6mEuax0H6" style="width: 18%; text-align: right" title="Estimated fair value">298,857</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_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zAGmoQi8Ctdj" style="text-align: right" title="Amortized cost">260,123</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zIQbVNAszFrc" style="text-align: right" title="Estimated fair value">252,508</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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zevad1BjNopi" style="text-align: right" title="Amortized cost"><span style="-sec-ix-hidden: xdx2ixbrl4499">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zMNqXd4kgovl" style="text-align: right" title="Estimated fair value"><span style="-sec-ix-hidden: xdx2ixbrl4501">-</span></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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_ziUFqwICWegb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">53,081</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_z0Sm0iJgDqrh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">51,834</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">$</td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zwWQauUeHR6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">610,581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z5T5e3QcxLCg" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">603,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 297377 298857 260123 252508 53081 51834 610581 603199 <p id="xdx_890_ecustom--ScheduleOfRestrictedAssetsInCemeteryAndMortuaryEndowmentCareAndPreNeedMerchandiseFundsTextBlock_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zE5S9b58VUh2" 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, 2024, 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 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_zMbQH86W8wlj" style="display: none">Schedule of Restricted Assets in Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zqlzxwS92Fo" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">796,855</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z448QgKnUuph" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">3,235</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zFAcfmSIvbd4" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(3,440</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zGGG1Yo0QN5l" style="width: 9%; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4519">-</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_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zr6EAOq5AADl" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">796,650</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_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zUpmHAmrCx3g" style="text-align: right" title="Available for sale securities, amortized cost">551,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z9plszGN1SH1" style="text-align: right" title="Available for sale securities, unrecognized holding gain">6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zVhbcusMSkC8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(6,935</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z7pRycxCmLna" style="text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4529">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zPfd8Mms6QGb" style="text-align: right" title="Available for sale securities, estimated fair value">544,691</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_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z8jfB18yEmNd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">221,710</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zALu4OeK5j6l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">23</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z42WuWGvzdRj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,808</td><td style="padding-bottom: 1.5pt; text-align: 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--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z9K4P4b7wELg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for Credit Losses">           <span style="-sec-ix-hidden: xdx2ixbrl4539">-</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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zyNTNaKytnGk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">218,925</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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zyUBm7IWglp2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">1,570,185</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zaCbqbAGqDj2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">3,264</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zPvOsxwgwhVe" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(13,183</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--AllowanceForCreditLosses_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zPCnUiskO501" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4549">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zOPEjGHLotG3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">1,560,266</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">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zGK00MX6cLDe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">7,435,400</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zCp5AbvZx903" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">1,487,896</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">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zmlemr3OCMcd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(376,325</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zPc59ODtQg65" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">8,546,971</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 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">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNiCost_iI_c20240630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z1ASoJwXKaZa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">7,435,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zdIJtpMJ5s1g" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,487,896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20240101__20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zA2Dj7rNdmLl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(376,325</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--EquitySecuritiesFvNi_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zHt9jOJ2VNp7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">8,546,971</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_98A_eus-gaap--NotesReceivableGross_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zwjAIkXvioCb" style="text-align: right" title="Mortgage loans on real estate and construction">639,061</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_98C_ecustom--AggregateFairValueAllowanceForCreditLosses_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zfsPAiLdxDMb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value allowance for credit losses">(1,278</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_989_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zMKoM2sJ7MEh" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">637,783</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_989_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zuwuBytfXPO4" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">5,908</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 (1)</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_fKDEp_zy1twPo2hpu5" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">11,849,488</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_989_eus-gaap--RestrictedInvestments_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zJetliLWjp5k" style="border-bottom: Black 2.5pt double; text-align: right" title="Total restricted assets">22,600,416</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"><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"><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 0pt 0pt 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; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: right"><span id="xdx_F03_zX5HRfbNUvKd" 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_F1E_zSCONead00Pi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Including cash and cash equivalents of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--SecurityNationalLifeInsuranceMember_zpqobalfb1og" title="Cash, cash equivalents, restricted cash and restricted cash equivalents at end of year">8,178,110</span> for the life insurance and mortgage segments.</span></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"><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, 2024 (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></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, 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></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, 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">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: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zrzCBgVVEaTl" style="width: 10%; text-align: right" title="Available for sale securities, amortized cost">932,737</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z6QJEZChtoi6" style="width: 10%; text-align: right" title="Available for sale securities, unrecognized holding gain">1,433</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z2jmhLosF5Nj" style="width: 10%; text-align: right" title="Available for sale securities, unrecognized holding loss">(1,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zd3R9dE2oNRa" style="width: 10%; text-align: right" title="Available for sale securities, estimated fair value">933,170</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_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zCIBPGXi33Ii" style="text-align: right" title="Available for sale securities, amortized cost">652,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zmTlBtIDt7ok" style="text-align: right" title="Available for sale securities, unrecognized holding gain">305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z0sPD42vsAZ6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,542</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zheP67yYDmTi" style="text-align: right" title="Available for sale securities, estimated fair value">648,533</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_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zz0EL8WsLa5k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">274,688</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zG72eRSHVZka" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">209</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z5ixctPJNG4d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,740</td><td style="padding-bottom: 1.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zqlnPTmsSXD4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">272,157</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_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zQsflcQwLVsi" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">1,860,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zC90wVY0a3be" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zchWL6MUIqO2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(8,282</td><td style="padding-bottom: 2.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z7wRCcSTXNB9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">1,853,860</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">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: 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 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_986_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zkutMXrDOk3g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">6,516,044</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zgiiyeDiVHta" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">1,117,155</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z3ajd4hCQ6w5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(247,996</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zQoWBxV5P0a4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">7,385,203</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNiCost_iI_c20231231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zofuC9R3tAxl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">6,516,044</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zozNJnwqcC2h" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">1,117,155</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zccnDR16EG9h" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(247,996</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNi_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_ztdDAxAYNUI8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">7,385,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Mortgage loans held for investment at amortized cost: </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify"><br/> Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--NotesReceivableGross_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zSRMutuL53bf" style="text-align: right" title="Mortgage loans on real estate and construction">676,572</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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">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_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zf6yHmucDw4e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value allowance for credit losses">(1,353</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: justify; 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">$</td><td id="xdx_98B_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zBWk1w5GI4Fk" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">675,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_fKDEp_zSIi8A3GJJd4" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">10,114,694</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: 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_982_eus-gaap--RestrictedInvestments_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zLSAupgCK3Wd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total restricted assets">20,028,976</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="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"></p> <div style="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 id="xdx_F0A_zPx3yPuoF7p4" style="width: 35pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F18_zdTtlfcoXtG2" style="text-align: justify">Including cash and cash equivalents of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--SecurityNationalLifeInsuranceMember_z8URsjkuPdfh" title="Cash, cash equivalents, restricted cash and restricted cash equivalents at end of year">6,930,930</span> for the life insurance and mortgage segments.</td> </tr></table> 796855 3235 3440 796650 551620 6 6935 544691 221710 23 2808 218925 1570185 3264 13183 1560266 7435400 1487896 376325 8546971 7435400 1487896 376325 8546971 639061 -1278 637783 5908 11849488 22600416 8178110 932737 1433 1000 933170 652770 305 4542 648533 274688 209 2740 272157 1860195 1947 8282 1853860 6516044 1117155 247996 7385203 6516044 1117155 247996 7385203 676572 -1353 675219 10114694 20028976 6930930 <p id="xdx_891_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zr21SnJ6XHVc" 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 maturity securities available for sale that were carried at estimated fair value as of June 30, 2024 and December 31, 2023. 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B6_z1JRVnjmBQq3" style="display: none">Schedule of Fair Value of Fixed Maturity Securities</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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">June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="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_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zMnAcJL80jA4" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">3,440</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zkRTFtuBO9l" style="width: 6%; text-align: right" title="Available for sale securities, fair value">251,111</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zEXeU5aYAP17" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4651">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zOSTDfWxufzd" style="width: 6%; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4653">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zUwl80YQS9Sc" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">3,440</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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zZWTBLZqXaFk" style="width: 6%; text-align: right" title="Available for sale securities, fair value">251,111</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_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z1cft349ZZb4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">2,161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zptidvETbTk6" style="text-align: right" title="Available for sale securities, fair value">230,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zKqOZdi5SxRg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">4,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zcou2mC8SRHj" style="text-align: right" title="Available for sale securities, fair value">289,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zGnmNC77jyAi" style="text-align: right" title="Available for sale securities, unrecognized holding loss">6,935</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zNbQIUGrIAA2" style="text-align: right" title="Available for sale securities, fair value">519,956</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_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_z2WtnRGjqN8i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">81</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zKHZ5AIs7a7a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">25,331</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zPd22OnDdR2h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,727</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zfNJJP24TMgg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">168,571</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zlqwa6It6hH8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,808</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zysgd9fNhPad" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">193,902</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_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zbOMPtwhwDnf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">5,682</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zOalHyPsLl6l" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">507,076</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zWZh1u9AOTm5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">7,501</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zBn7YDpFBTLg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">457,893</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zP13yfQE0Hxh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">13,183</td><td style="padding-bottom: 2.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zLgoCPezatd3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">964,969</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">December 31, 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="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_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z7uAi9gjq4H4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zjVSMTW0ztS7" style="text-align: right" title="Available for sale securities, fair value">249,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zVuBQszNanbb" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4699">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zL4AHMSTeqtk" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zqA78DSYEgm8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zXdAFH4Qo7Ek" style="text-align: right" title="Available for sale securities, fair value">249,877</td><td style="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_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zUv12mvYIOo1" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4707">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zZRhjKA2c2ii" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4709">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zWUCpaCzohQc" style="text-align: right" title="Available for sale securities, unrecognized holding loss">4,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zLABzrQUG0N9" style="text-align: right" title="Available for sale securities, fair value">451,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zmRwU54MQCWe" style="text-align: right" title="Available for sale securities, unrecognized holding loss">4,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_znTECN5n4gM" style="text-align: right" title="Available for sale securities, fair value">451,985</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_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zIgEkV5WLIYh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4719">-</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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zNyxK0wq50Li" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4721">-</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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zZESuPnQJat3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,740</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zWxD60L9OB3c" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">221,334</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zKXC9nwB8rT" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,740</td><td style="padding-bottom: 1.5pt; text-align: 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--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_z7LR40a5YoG9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">221,334</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_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zf5mHwm77Po9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">1,000</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">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z8JaUEEiX7Sc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">249,877</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zJAvPJ8ldQ94" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">7,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zrUd0Bo64X28" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">673,319</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zZipWdCRCVr3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">8,282</td><td style="padding-bottom: 2.5pt; text-align: 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_c20231231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z7Fu7H24gXn2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">923,196</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3440 251111 3440 251111 2161 230634 4774 289322 6935 519956 81 25331 2727 168571 2808 193902 5682 507076 7501 457893 13183 964969 1000 249877 1000 249877 4542 451985 4542 451985 2740 221334 2740 221334 1000 249877 7282 673319 8282 923196 0.987 0.991 0 0 0 0 <p id="xdx_897_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z6I2uWVWcfVc" style="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 amortized cost and estimated fair value of fixed maturity securities available for sale as of June 30, 2024, 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; 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 style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_z1ObG4dyNr67" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <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_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zyPYXFJeBG39" style="width: 16%; text-align: right" title="Amortized cost">542,305</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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zCq11XXZq9ec" style="width: 16%; text-align: right" title="Estimated fair value">545,540</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_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zpR8hAeXf4D9" style="text-align: right" title="Amortized cost">362,834</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zpzdI0GseShe" style="text-align: right" title="Estimated fair value">356,778</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_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zNQNKWF63GGi" style="text-align: right" title="Amortized cost">101,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zvGAiB5bCfKc" style="text-align: right" title="Estimated fair value">100,716</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_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_z0NRPCHLmMO1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">563,523</td><td style="padding-bottom: 1.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zD15yp3Lj666" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">557,232</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_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_ztQPwPXR1Rt1" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">1,570,185</td><td style="padding-bottom: 2.5pt; text-align: 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--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20240630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zYmnmYyKUfGh" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">1,560,266</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 542305 545540 362834 356778 101523 100716 563523 557232 1570185 1560266 <p id="xdx_80F_eus-gaap--ComprehensiveIncomeNoteTextBlock_zg2yoPAOQ7ol" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16) <span style="text-decoration: underline"><span id="xdx_82F_zunQ5Oj8bRv2">Accumulated Other Comprehensive Income (loss)</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_ecustom--ScheduleOfChangesInAccumulatedOtherComprehensiveIncomeTextBlock_zoaRDt3PL8P7" style="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 changes in accumulated other comprehensive income (loss):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><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><span id="xdx_8B6_z7zB4vck93t2" style="display: none">Schedule of Changes in Accumulated Other Comprehensive Income</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20240401__20240630_zyoVxrqNmeH2" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20230401__20230630_z3yj1N8qTpOe" style="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_20240101__20240630_ztGV7Oex5F02" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230101__20230630_zY5GDTRZcb01" style="text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_40C_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_z0wOqk0LuJs" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Unrealized gains (losses) on 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">(654,164</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(4,913,327</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(1,689,264</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">523,602</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax_z3uvzmLj1sk9" 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">3,675</td><td style="padding-bottom: 1.5pt; 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">(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">(92,876</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_zV9dlbFnzOo8" 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">(650,489</td><td style="text-align: left">)</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">(1,782,140</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></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent_zMdP3wZqC5Pe" 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">135,422</td><td style="padding-bottom: 1.5pt; 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">1,048,567</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">373,973</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_401_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent_zIyVPW74aSng" 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">(515,067</td><td style="padding-bottom: 1.5pt; 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">(3,944,610</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">(1,408,167</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_40E_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zMYHYxMb3Ine" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized losses on restricted assets <span id="xdx_F4E_zIE8XWmkfUdl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,694</td><td style="text-align: left">)</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">(3,583</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></tr> <tr id="xdx_40A_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z0WDnA7TSkxc" 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">422</td><td style="padding-bottom: 1.5pt; 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">1,542</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">893</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_408_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zQ8Hlkn5Qqd3" 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">(1,272</td><td style="padding-bottom: 1.5pt; 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">(4,647</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">(2,690</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_40D_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestmentsMember_zSAJS0KkLghl" 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_F42_zEMgKpOEbYh8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,052</td><td style="text-align: left">)</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">(1,825</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></tr> <tr id="xdx_404_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestmentsMember_zEeCNth3Y893" 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">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 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">455</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_406_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestmentsMember_z1KplmrCmjoe" 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">(790</td><td style="padding-bottom: 1.5pt; 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">(2,795</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">(1,370</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_401_eus-gaap--OtherComprehensiveIncomeLossNetOfTax_z1UqAGFFJf8b" 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">(517,129</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,952,052</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,412,227</td><td style="padding-bottom: 2.5pt; 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></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> <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; text-align: justify"></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: 35pt; text-align: right"><span id="xdx_F04_z0ClGqLTbUp4" 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_F16_zxL6m9efIQyh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed maturity securities available for sale</span></td> </tr></table> <p id="xdx_8AC_zZkzI92Y37w4" style="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_89A_ecustom--AccumulatedBalancesOfOtherComprehensiveIncomeTextBlock_z7JmtVcpl5Cj" style="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 accumulated balances of other comprehensive income (loss) as of June 30, 2024:</span></p> <p style="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="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_z9dWlBelzGqf" style="display: none">Schedule of Accumulated Balances of Other Comprehensive Income</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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> </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, 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">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 June 30,<br/> 2024</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">Unrealized losses on fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iS_pp0p0_c20240101__20240630_zYr2JOzPf2x1" style="width: 12%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(6,876,629</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--IncreaseDecreaseInUnrealizedNetGainsOnAvailableForSaleSecurities_pp0p0_c20240101__20240630_znKtu50cyeh1" style="width: 12%; text-align: right" title="Increase (Decrease) in Unrealized gains on fixed maturity securities available-for-sale">(1,408,167</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iE_pp0p0_c20240101__20240630_zKoIb4fRf6G8" style="width: 12%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(8,284,796</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--UnrealizedGainsOnRestrictedAssets_iS_pp0p0_c20240101__20240630_fKDEp_zjKKC8KPRzL9" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(4,757</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseDececreaseInUnrealizedGainsOnRestrictedAssets_pp0p0_c20240101__20240630_fKDEp_zjjVwkLOR0Sb" style="text-align: right" title="Increase Dececrease in Unrealized gains (losses) on restricted assets">(2,690</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--UnrealizedGainsOnRestrictedAssets_iE_pp0p0_c20240101__20240630_fKDEp_z8djqBLk4XI1" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(7,447</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 care trust investments (1)</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--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iS_pp0p0_c20240101__20240630_fKDEp_z8SzjMDHxrr9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(4,172</td><td style="padding-bottom: 1.5pt; text-align: 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--IncreaseDececreaseInUnrealizedGainsOnCemeteryPerpetualCareTrustInvestments_pp0p0_c20240101__20240630_fKDEp_zB2tPqr4FmJ5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase Dececrease in Unrealized gains (losses) on cemetery perpetual care trust investments">(1,370</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630_fKDEp_z06fPZOlaAm6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(5,542</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 loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20240101__20240630_zxpjpkq2MpA4" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(6,885,558</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--IncreaseDecreaseInOtherComprehensiveIncomeBalance_pp0p0_c20240101__20240630_zrpgxFbvADw1" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (Decrease) in Other comprehensive income (loss), Balance">(1,412,227</td><td style="padding-bottom: 2.5pt; text-align: 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--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20240101__20240630_zPT7jK12reg4" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(8,297,785</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 id="xdx_F0F_zNdiglWFL9y2" style="width: 35pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F13_zhhYLBPq5dnb" style="text-align: justify">Fixed maturity securities available for sale</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><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 presents the accumulated balances of other comprehensive income (loss) as of December 31, 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"><b> </b></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">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 December 31,<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: 52%; text-align: left">Unrealized gains (losses) on fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iS_pp0p0_c20230101__20231231_zwUsbxhzUFTe" style="width: 12%; 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">$</td><td id="xdx_98B_ecustom--IncreaseDecreaseInUnrealizedNetGainsOnAvailableForSaleSecurities_pp0p0_c20230101__20231231_z9pmZ7yAWJn" style="width: 12%; text-align: right" title="Increase (Decrease) in Unrealized gains on fixed maturity securities available-for-sale">6,174,138</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iE_pp0p0_c20230101__20231231_ziv4V6KIGmlh" style="width: 12%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(6,876,629</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--UnrealizedGainsOnRestrictedAssets_iS_pp0p0_c20230101__20231231_fKDEp_zx7cxLxc3rve" 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_983_ecustom--IncreaseDececreaseInUnrealizedGainsOnRestrictedAssets_pp0p0_c20230101__20231231_fKDEp_zRabI9Nr3SOj" style="text-align: right" title="Increase Dececrease in Unrealized gains (losses) on restricted assets">8,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--UnrealizedGainsOnRestrictedAssets_iE_pp0p0_c20230101__20231231_fKDEp_zrMDZsrxloYg" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(4,757</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 care trust investments (1)</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_iS_pp0p0_c20230101__20231231_fKDEp_z8hQRijxaGsh" 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_980_ecustom--IncreaseDececreaseInUnrealizedGainsOnCemeteryPerpetualCareTrustInvestments_pp0p0_c20230101__20231231_fKDEp_zk1Y2TvWzue5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase Dececrease in Unrealized gains (losses) on cemetery perpetual care trust investments">2,190</td><td style="padding-bottom: 1.5pt; text-align: 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--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iE_pp0p0_c20230101__20231231_fKDEp_znUJjNsc4Hda" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(4,172</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">$</td><td id="xdx_987_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20230101__20231231_zFrtkljnCLrc" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(13,070,277</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--IncreaseDecreaseInOtherComprehensiveIncomeBalance_pp0p0_c20230101__20231231_zhMQjD9qDzMa" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (Decrease) in Other comprehensive income (loss), Balance">6,184,719</td><td style="padding-bottom: 2.5pt; text-align: 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--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20230101__20231231_zllLq2m4EQGl" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(6,885,558</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 id="xdx_F0A_z5kWePxo2Tl9" style="width: 35pt; text-align: right"><span 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_F13_zAfc3sWuh3Qh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed maturity securities available for sale</span></td> </tr></table> <p id="xdx_8A1_zBQ86fTDPIwf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p> <p id="xdx_894_ecustom--ScheduleOfChangesInAccumulatedOtherComprehensiveIncomeTextBlock_zoaRDt3PL8P7" style="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 changes in accumulated other comprehensive income (loss):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><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><span id="xdx_8B6_z7zB4vck93t2" style="display: none">Schedule of Changes in Accumulated Other Comprehensive Income</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20240401__20240630_zyoVxrqNmeH2" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20230401__20230630_z3yj1N8qTpOe" style="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_20240101__20240630_ztGV7Oex5F02" style="text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230101__20230630_zY5GDTRZcb01" style="text-align: center">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="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">2024</td><td style="padding-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">2024</td><td style="padding-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></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_40C_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_z0wOqk0LuJs" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Unrealized gains (losses) on 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">(654,164</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(4,913,327</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(1,689,264</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">523,602</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax_z3uvzmLj1sk9" 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">3,675</td><td style="padding-bottom: 1.5pt; 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">(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">(92,876</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_zV9dlbFnzOo8" 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">(650,489</td><td style="text-align: left">)</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">(1,782,140</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></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent_zMdP3wZqC5Pe" 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">135,422</td><td style="padding-bottom: 1.5pt; 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">1,048,567</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">373,973</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_401_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent_zIyVPW74aSng" 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">(515,067</td><td style="padding-bottom: 1.5pt; 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">(3,944,610</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">(1,408,167</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_40E_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zMYHYxMb3Ine" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized losses on restricted assets <span id="xdx_F4E_zIE8XWmkfUdl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,694</td><td style="text-align: left">)</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">(3,583</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></tr> <tr id="xdx_40A_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z0WDnA7TSkxc" 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">422</td><td style="padding-bottom: 1.5pt; 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">1,542</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">893</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_408_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zQ8Hlkn5Qqd3" 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">(1,272</td><td style="padding-bottom: 1.5pt; 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">(4,647</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">(2,690</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_40D_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestmentsMember_zSAJS0KkLghl" 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_F42_zEMgKpOEbYh8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,052</td><td style="text-align: left">)</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">(1,825</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></tr> <tr id="xdx_404_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestmentsMember_zEeCNth3Y893" 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">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 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">455</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_406_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestmentsMember_z1KplmrCmjoe" 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">(790</td><td style="padding-bottom: 1.5pt; 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">(2,795</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">(1,370</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_401_eus-gaap--OtherComprehensiveIncomeLossNetOfTax_z1UqAGFFJf8b" 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">(517,129</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,952,052</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,412,227</td><td style="padding-bottom: 2.5pt; 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></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> <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; text-align: justify"></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: 35pt; text-align: right"><span id="xdx_F04_z0ClGqLTbUp4" 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_F16_zxL6m9efIQyh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed maturity securities available for sale</span></td> </tr></table> -654164 -4913327 -1689264 523602 3675 -79850 -92876 -298750 -650489 -4993177 -1782140 224852 135422 1048567 373973 -47219 -515067 -3944610 -1408167 177633 -1694 -6189 -3583 -2056 422 1542 893 512 -1272 -4647 -2690 -1544 -1052 -3738 -1825 -812 262 943 455 229 -790 -2795 -1370 -583 -517129 -3952052 -1412227 175506 <p id="xdx_89A_ecustom--AccumulatedBalancesOfOtherComprehensiveIncomeTextBlock_z7JmtVcpl5Cj" style="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 accumulated balances of other comprehensive income (loss) as of June 30, 2024:</span></p> <p style="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="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_z9dWlBelzGqf" style="display: none">Schedule of Accumulated Balances of Other Comprehensive Income</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </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> </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, 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">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 June 30,<br/> 2024</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">Unrealized losses on fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iS_pp0p0_c20240101__20240630_zYr2JOzPf2x1" style="width: 12%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(6,876,629</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--IncreaseDecreaseInUnrealizedNetGainsOnAvailableForSaleSecurities_pp0p0_c20240101__20240630_znKtu50cyeh1" style="width: 12%; text-align: right" title="Increase (Decrease) in Unrealized gains on fixed maturity securities available-for-sale">(1,408,167</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iE_pp0p0_c20240101__20240630_zKoIb4fRf6G8" style="width: 12%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(8,284,796</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--UnrealizedGainsOnRestrictedAssets_iS_pp0p0_c20240101__20240630_fKDEp_zjKKC8KPRzL9" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(4,757</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseDececreaseInUnrealizedGainsOnRestrictedAssets_pp0p0_c20240101__20240630_fKDEp_zjjVwkLOR0Sb" style="text-align: right" title="Increase Dececrease in Unrealized gains (losses) on restricted assets">(2,690</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--UnrealizedGainsOnRestrictedAssets_iE_pp0p0_c20240101__20240630_fKDEp_z8djqBLk4XI1" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(7,447</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 care trust investments (1)</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--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iS_pp0p0_c20240101__20240630_fKDEp_z8SzjMDHxrr9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(4,172</td><td style="padding-bottom: 1.5pt; text-align: 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--IncreaseDececreaseInUnrealizedGainsOnCemeteryPerpetualCareTrustInvestments_pp0p0_c20240101__20240630_fKDEp_zB2tPqr4FmJ5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase Dececrease in Unrealized gains (losses) on cemetery perpetual care trust investments">(1,370</td><td style="padding-bottom: 1.5pt; text-align: 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_c20240101__20240630_fKDEp_z06fPZOlaAm6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(5,542</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 loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20240101__20240630_zxpjpkq2MpA4" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(6,885,558</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--IncreaseDecreaseInOtherComprehensiveIncomeBalance_pp0p0_c20240101__20240630_zrpgxFbvADw1" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (Decrease) in Other comprehensive income (loss), Balance">(1,412,227</td><td style="padding-bottom: 2.5pt; text-align: 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--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20240101__20240630_zPT7jK12reg4" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(8,297,785</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 id="xdx_F0F_zNdiglWFL9y2" style="width: 35pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F13_zhhYLBPq5dnb" style="text-align: justify">Fixed maturity securities available for sale</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><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 presents the accumulated balances of other comprehensive income (loss) as of December 31, 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"><b> </b></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">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 December 31,<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: 52%; text-align: left">Unrealized gains (losses) on fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iS_pp0p0_c20230101__20231231_zwUsbxhzUFTe" style="width: 12%; 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">$</td><td id="xdx_98B_ecustom--IncreaseDecreaseInUnrealizedNetGainsOnAvailableForSaleSecurities_pp0p0_c20230101__20231231_z9pmZ7yAWJn" style="width: 12%; text-align: right" title="Increase (Decrease) in Unrealized gains on fixed maturity securities available-for-sale">6,174,138</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iE_pp0p0_c20230101__20231231_ziv4V6KIGmlh" style="width: 12%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(6,876,629</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 (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--UnrealizedGainsOnRestrictedAssets_iS_pp0p0_c20230101__20231231_fKDEp_zx7cxLxc3rve" 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_983_ecustom--IncreaseDececreaseInUnrealizedGainsOnRestrictedAssets_pp0p0_c20230101__20231231_fKDEp_zRabI9Nr3SOj" style="text-align: right" title="Increase Dececrease in Unrealized gains (losses) on restricted assets">8,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--UnrealizedGainsOnRestrictedAssets_iE_pp0p0_c20230101__20231231_fKDEp_zrMDZsrxloYg" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(4,757</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 care trust investments (1)</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_iS_pp0p0_c20230101__20231231_fKDEp_z8hQRijxaGsh" 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_980_ecustom--IncreaseDececreaseInUnrealizedGainsOnCemeteryPerpetualCareTrustInvestments_pp0p0_c20230101__20231231_fKDEp_zk1Y2TvWzue5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase Dececrease in Unrealized gains (losses) on cemetery perpetual care trust investments">2,190</td><td style="padding-bottom: 1.5pt; text-align: 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--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iE_pp0p0_c20230101__20231231_fKDEp_znUJjNsc4Hda" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(4,172</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">$</td><td id="xdx_987_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20230101__20231231_zFrtkljnCLrc" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(13,070,277</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--IncreaseDecreaseInOtherComprehensiveIncomeBalance_pp0p0_c20230101__20231231_zhMQjD9qDzMa" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (Decrease) in Other comprehensive income (loss), Balance">6,184,719</td><td style="padding-bottom: 2.5pt; text-align: 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--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20230101__20231231_zllLq2m4EQGl" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(6,885,558</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 id="xdx_F0A_z5kWePxo2Tl9" style="width: 35pt; text-align: right"><span 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_F13_zAfc3sWuh3Qh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed maturity securities available for sale</span></td> </tr></table> -6876629 -1408167 -8284796 -4757 -2690 -7447 -4172 -1370 -5542 -6885558 -1412227 -8297785 -13050767 6174138 -6876629 -13148 8391 -4757 -6362 2190 -4172 -13070277 6184719 -6885558 false false false false false false 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 $553,900 of Membership stock and $1,796,600 of Activity stock attributable to short-term borrowings and letters of credit. Gross unrealized losses are net of allowance for credit losses Includes $530,900 of Membership stock and $1,748,900 of Activity stock due to short-term advances and letters of credit. Includes Center53 Consists of approximately 93 acres of undeveloped land for $151,553 for 2024 and 2023. The remaining property for $2,877,420 was sold in February 2024 for a gain of approximately $250,000. Includes multiple residential subdivision development projects Included in real estate held for investment on the condensed consolidated balance sheets Included in property and equipment on the condensed consolidated balance sheets Listed for sale 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 $1,965,642 Includes residential mortgage loans in the process of foreclosure of $1,021,790 Included in other expenses on the condensed consolidated statements of earnings Included in mortgage fee income The Company used a stock price of $7.61 as of June 30, 2024 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. Adjusted for the effect of annual stock dividends. 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 Included in other expenses on the condensed consolidated statements of earnings Including cash and cash equivalents of $8,178,110 for the life insurance and mortgage segments. Including cash and cash equivalents of $6,930,930 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