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Income Taxes - Schedule of Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($) | Dec. 31, 2019 | Dec. 31, 2018
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Deferred tax assets: |  |
Unearned premium | $ 15,482,366 | $ 15,634,433
Loss reserves | 7,820,683 | 7,644,415
Net operating loss carryforward | 200,942 | 3,090,010
Net unrealized losses |  | 3,782,145
Other | 2,603,155 | 2,517,791
Total gross deferred tax assets | 33,627,137 | 40,738,990
Less valuation allowance | (7,538,024) | (8,334,663)
Net deferred tax assets | 26,089,113 | 32,404,327
Deferred tax liabilities: |  |
Deferred policy acquisition costs | 12,449,820 | 12,729,176
Loss reserve transition adjustment | 1,733,056 | 2,339,068
Other | 3,391,926 | 4,266,328
Total gross deferred tax liabilities | 17,574,802 | 19,334,572
Net deferred tax asset | 8,514,311 | 13,069,755
Parent Company [Member] |  |
Deferred tax assets: |  |
Net state operating loss carryforward | $ 7,519,991 | $ 8,070,196

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