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Statement of Cash Flows - USD ($)
6 Months Ended
Jun. 30, 2016
Jun. 30, 2015
Cash flows from operating activities:    
Net cash provided by (used in) operating activities $ 17,231,385 $ (18,837,963)
Securities held to maturity:    
Purchase-fixed maturity securities (6,011,449) (5,890,324)
Calls and maturities - fixed maturity securities 7,461,029 8,590,035
Securities available for sale:    
Purchase - equity securities (3,092,638) (2,285,429)
Sales - equity securities 2,858,859 1,570,539
Purchase of short-term investments (7,982,751) (26,379,029)
Sales of short-term investments 4,122,893 32,111,993
Sales (purchases) of restricted assets (379,488) (688,872)
Changes in assets for perpetual care trusts 623,837 (168,603)
Amount received for perpetual care trusts 12,195 45,929
Mortgage loans, policy loans, and other investments made (223,703,013) (180,978,933)
Payments received for mortgage loans, policy loans and other investments 213,224,702 186,813,832
Purchase of property and equipment (5,648,153) (1,733,693)
Sale of property and equipment 33,994 2,000
Purchase of real estate (6,270,852) (7,053,011)
Sale of real estate 3,559,261 4,973,199
Cash received from reinsurance   24,020,215
Net cash provided by (used in) investing activities (21,191,574) 32,949,848
Cash flows from financing activities:    
Annuity contract receipts 5,089,479 5,244,513
Annuity contract withdrawals (6,138,482) (6,327,811)
Proceeds from stock options exercised 61,287 17,551
Repayment of bank loans on notes and contracts (777,883) (1,208,965)
Proceeds from borrowing on bank loans 2,472,468 5,582,869
Net cash provided by financing activities 706,869 3,308,157
Net change in cash and cash equivalents (3,253,320) 17,420,042
Cash and cash equivalents at beginning of period 40,053,242 30,855,320
Cash and cash equivalents at end of period 36,799,922 48,275,362
Non Cash Investing and Financing Activities    
Mortgage loans foreclosed into real estate $ 573,658 $ 2,389,330