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INCOME TAX - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2025 | Dec. 31, 2024
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Deferred tax assets |  |
Financial statement reserves in excess of income tax reserves | $ 26,388,000 | $ 23,203,000
Unearned premium adjustment | 24,888,000 | 22,700,000
Employee profit sharing | 5,008,000 | 3,112,000
Other-than-temporary impairment of investments | 597,000 | 14,000
Compensation expense related to stock options | 2,138,000 | 1,410,000
Nonqualified deferred compensation | 2,564,000 | 2,400,000
Net unrealized gain (loss) - all other securities | 7,103,000 | 19,572,000
Other | 4,758,000 | 3,639,000
Gross deferred tax asset | 73,444,000 | 76,050,000
Valuation allowance | 0 | 0
Deferred tax asset | 73,444,000 | 76,050,000
Deferred tax liabilities |  |
Deferred policy acquisition costs | 32,293,000 | 30,459,000
Investments in partnerships | 2,270,000 | 1,938,000
Over funded pension benefit | 4,933,000 | 4,694,000
Prepaid pension cost | 8,832,000 | 8,086,000
Net bond discount accretion | 1,213,000 | 705,000
Depreciation | 2,614,000 | 3,085,000
Identifiable intangible assets | 945,000 | 945,000
Capitalized Software | 2,614,000 | 534,000
Other | 2,282,000 | 2,586,000
Gross deferred tax liability | 57,996,000 | 53,032,000
Net deferred tax asset (liability) | $ 15,448,000 | $ 23,018,000

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