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INCOME TAX - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
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