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Investments in Securities and Fair Value (Tables) | 12 Months Ended
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Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract] |
Schedule of Gross Unrealized Gains (Losses) and Amortized Cost for Securities | The aggregate estimated fair value, gross unrealized holding gains, gross unrealized holding losses, and amortized cost for securities by major security type at December 31 were as follows:
December 31, 2016 | Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Fair Value
Fixed maturities, available-for-sale, at fair value: |  |  |  |  |  |  |
General obligations of U.S. states, territories and political subdivisions | $ | 29,374,774 |  |  | $ | 440,628 |  |  | $ | 298,533 |  |  | $ | 29,516,869 |
Special revenue issuer obligations of U.S. states, territories and political subdivisions | 57,459,818 |  |  | 1,619,444 |  |  | 502,135 |  |  | 58,577,127 |
Corporate debt securities | 13,327,765 |  |  | 512,316 |  |  | — |  |  | 13,840,081 |
Total | $ | 100,162,357 |  |  | $ | 2,572,388 |  |  | $ | 800,668 |  |  | $ | 101,934,077 |
Equity securities, available-for-sale, at fair value: |  |  |  |  |  |  |  |  |  |  |
Common stocks | $ | 24,836,032 |  |  | $ | 16,392,210 |  |  | $ | 48,983 |  |  | $ | 41,179,259 |
Total | $ | 24,836,032 |  |  | $ | 16,392,210 |  |  | $ | 48,983 |  |  | $ | 41,179,259 |
Short-term investments: |  |  |  |  |  |  |  |  |  |  |
Money market funds and certificates of deposit | $ | 6,558,840 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,558,840 |
Total | $ | 6,558,840 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,558,840 |
December 31, 2015 | Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Fair Value
Fixed maturities, available-for-sale, at fair value: |  |  |  |  |  |  |
General obligations of U.S. states, territories and political subdivisions | $ | 31,883,439 |  |  | $ | 987,595 |  |  | $ | 11,734 |  |  | $ | 32,859,300 |
Special revenue issuer obligations of U.S. states, territories and political subdivisions | 52,202,815 |  |  | 2,604,152 |  |  | 26,127 |  |  | 54,780,840 |
Corporate debt securities | 17,004,985 |  |  | 539,832 |  |  | 58,473 |  |  | 17,486,344 |
Auction rate securities | 924,587 |  |  | 15,313 |  |  | — |  |  | 939,900 |
Total | $ | 102,015,826 |  |  | $ | 4,146,892 |  |  | $ | 96,334 |  |  | $ | 106,066,384 |
Equity securities, available-for sale, at fair value: |  |  |  |  |  |  |
Common stocks | $ | 23,855,873 |  |  | $ | 13,785,968 |  |  | $ | 128,377 |  |  | $ | 37,513,464 |
Total | $ | 23,855,873 |  |  | $ | 13,785,968 |  |  | $ | 128,377 |  |  | $ | 37,513,464 |
Short-term investments: |  |  |  |  |  |  |  |  |  |  |
Money market funds and certificates of deposit | $ | 6,865,406 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,865,406 |
Total | $ | 6,865,406 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,865,406 |
Schedule Of Fixed Maturity Securities | The scheduled maturities of fixed maturity securities at December 31, 2016 were as follows:
| Available-for-Sale
| Amortized Cost |  | Fair Value
Due in one year or less | $ | 17,441,766 |  |  | $ | 17,562,215 |
Due after one year through five years | 33,072,959 |  |  | 34,149,161 |
Due five years through ten years | 47,658,033 |  |  | 47,758,923 |
Due after ten years | 1,989,599 |  |  | 2,463,778 |
Total | $ | 100,162,357 |  |  | $ | 101,934,077 |
Schedule of Earnings on Investments | Earnings on investments for the years ended December 31 were as follows:
| 2016 |  | 2015 |  | 2014
Fixed maturities | $ | 3,506,484 |  |  | $ | 3,439,296 |  |  | $ | 3,282,810 |
Equity securities | 1,157,550 |  |  | 1,086,365 |  |  | 973,419 |
Invested cash and other short-term investments | 19,982 |  |  | 5,605 |  |  | 3,202 |
Miscellaneous interest | 473 |  |  | 53 |  |  | 70 |
Investment income | $ | 4,684,489 |  |  | $ | 4,531,319 |  |  | $ | 4,259,501 |
Schedule of Gross Realized Gain (Loss) on Securities | Gross realized gains and losses on sales of investments for the years ended December 31 are summarized as follows:
| 2016 |  | 2015 |  | 2014
Gross realized gains: |  |  |  |  |
Special revenue issuer obligations of U.S. states, territories and political subdivisions | $ | 161 |  |  | $ | — |  |  | $ | — |
Corporate debt securities | 119,001 |  |  | 5,417 |  |  | 6,670 |
Common stocks and nonredeemable preferred stocks | 953,491 |  |  | 1,572,636 |  |  | 1,021,463 |
Auction rate securities | 74,996 |  |  | — |  |  | — |
Total | 1,147,649 |  |  | 1,578,053 |  |  | 1,028,133 |
Gross realized losses: |  |  |  |  |
General obligations of U.S. states, territories and political subdivisions | (535 | ) |  | (12,319 | ) |  | — |
Special revenue issuer obligations of U.S. states, territories and political subdivisions | (1,085 | ) |  | (397 | ) |  | — |
Common stocks and nonredeemable preferred stocks | (173,357 | ) |  | (846,500 | ) |  | (509,854 | )
Other than temporary impairment of securities | (233,941 | ) |  | (751,059 | ) |  | (14,542 | )
Total | (408,918 | ) |  | (1,610,275 | ) |  | (524,396 | )
Net realized gain (loss) | $ | 738,731 |  |  | $ | (32,222 | ) |  | $ | 503,737 |
Net realized gain (loss) on other investments: |  |  |  |  |
Impairments of other assets and investments | $ | — |  |  | $ | (233,069 | ) |  | $ | (10,062 | )
Net gain on other assets and investments | 29,705 |  |  | 149,128 |  |  | 45,288 |
Net loss on other assets and investments | — |  |  | — |  |  | (270,669 | )
Total | $ | 29,705 |  |  | $ | (83,941 | ) |  | $ | (235,443 | )
Net realized gain (loss) on investments | $ | 768,436 |  |  | $ | (116,163 | ) |  | $ | 268,294 |
Schedule of Unrealized Loss on Investments | The following table presents the gross unrealized losses on investment securities and the estimated fair value of the related securities, aggregated by investment category and length of time that individual securities have been in a continuous loss position at December 31, 2016 and 2015:
| Less than 12 Months |  | 12 Months or Longer |  | Total
December 31, 2016 | Estimated Fair Value |  | Unrealized Loss |  | Estimated Fair Value |  | Unrealized Loss |  | Estimated Fair Value |  | Unrealized Loss
General obligations of U.S. states, territories and political subdivisions | $ | 13,884,808 |  |  | $ | (298,533 | ) |  | $ | — |  |  | $ | — |  |  | $ | 13,884,808 |  |  | $ | (298,533 | )
Special revenue issuer obligations of U.S. states, territories and political subdivisions | 16,161,906 |  |  | (502,135 | ) |  | — |  |  | — |  |  | 16,161,906 |  |  | (502,135 | )
Corporate debt securities | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total fixed maturity securities | $ | 30,046,714 |  |  | $ | (800,668 | ) |  | $ | — |  |  | $ | — |  |  | $ | 30,046,714 |  |  | $ | (800,668 | )
Equity securities | 380,400 |  |  | (48,983 | ) |  | — |  |  | — |  |  | 380,400 |  |  | (48,983 | )
Total temporarily impaired securities | $ | 30,427,114 |  |  | $ | (849,651 | ) |  | $ | — |  |  | $ | — |  |  | $ | 30,427,114 |  |  | $ | (849,651 | )
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |
General obligations of U.S. states, territories and political subdivisions | $ | 1,758,345 |  |  | $ | (11,734 | ) |  | $ | — |  |  | $ | — |  |  | $ | 1,758,345 |  |  | $ | (11,734 | )
Special revenue issuer obligations of U.S. states, territories and political subdivisions | 1,672,217 |  |  | (5,139 | ) |  | 1,183,963 |  |  | (20,989 | ) |  | 2,856,180 |  |  | (26,128 | )
Corporate debt securities | 6,981,275 |  |  | (58,472 | ) |  | — |  |  | — |  |  | 6,981,275 |  |  | (58,472 | )
Total fixed maturity securities | $ | 10,411,837 |  |  | $ | (75,345 | ) |  | $ | 1,183,963 |  |  | $ | (20,989 | ) |  | $ | 11,595,800 |  |  | $ | (96,334 | )
Equity securities | 5,533,667 |  |  | (128,377 | ) |  | — |  |  | — |  |  | 5,533,667 |  |  | (128,377 | )
Total temporarily impaired securities | $ | 15,945,504 |  |  | $ | (203,722 | ) |  | $ | 1,183,963 |  |  | $ | (20,989 | ) |  | $ | 17,129,467 |  |  | $ | (224,711 | )
Schedule of Variable Interest Entities | The following table sets forth details about the Company's variable interest investments in VIEs, which are structured either as limited partnerships ("LPs") or limited liability companies ("LLCs"), as of December 31, 2016:
Type of Investment |  | Balance Sheet Classification |  | Carrying Value |  | Estimated Fair Value |  | Maximum Potential Loss (a)
Tax credit LPs |  | Other investments |  | $ | 1,137,346 |  |  | $ | 1,137,346 |  |  | $ | 1,325,000 |
Real estate LLCs or LPs |  | Other investments |  | 4,691,173 |  |  | 5,119,361 |  |  | 7,150,000 |
Small business investment LPs |  | Other investments |  | 3,134,234 |  |  | 3,024,455 |  |  | 9,400,000 |
Total |  |  |  | $ | 8,962,753 |  |  | $ | 9,281,162 |  |  | $ | 17,875,000 |
(a) |  | Maximum potential loss is calculated as the total investment in the LLC or LP including any capital commitments that may have not yet been called. The Company is not exposed to any loss beyond the total commitment of its investment.
Schedule of Fair Value Assets Measured on Recurring Basis | The following table presents, by level, the financial assets carried at estimated fair value measured on a recurring basis as of December 31, 2016 and 2015. The table does not include cash on hand and also does not include assets that are measured at historical cost or any basis other than fair value. Level 3 assets are comprised solely of ARS.
As of December 31, 2016 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Short-term investments | $ | 6,558,840 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,558,840 |
Equity securities: |  |  |  |  |  |  |
Common stocks | 41,179,259 |  |  | — |  |  | — |  |  | 41,179,259 |
Fixed maturities: |  |  |  |  |  |  |
Obligations of U.S. states, territories and political subdivisions* | — |  |  | 88,093,996 |  |  | — |  |  | 88,093,996 |
Corporate debt securities* and auction rate security | — |  |  | 13,840,081 |  |  | — |  |  | 13,840,081 |
Total | $ | 47,738,099 |  |  | $ | 101,934,077 |  |  | $ | — |  |  | $ | 149,672,176 |
As of December 31, 2015 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Short-term investments | $ | 6,865,406 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,865,406 |
Equity securities: |  |  |  |  |  |  |
Common stocks and nonredeemable preferred stock | 37,513,464 |  |  | — |  |  | — |  |  | 37,513,464 |
Fixed maturities: |  |  |  |  |  |  |
Obligations of U.S. states, territories and political subdivisions* | — |  |  | 87,640,140 |  |  | — |  |  | 87,640,140 |
Corporate debt securities* and auction rate security | — |  |  | 17,486,344 |  |  | 939,900 |  |  | 18,426,244 |
Total | $ | 44,378,870 |  |  | $ | 105,126,484 |  |  | $ | 939,900 |  |  | $ | 150,445,254 |
*Denotes fair market value obtained from pricing services.
Schedule of Carrying Value and Fair Value of Financial Assets | The carrying amounts and estimated fair values of other financial instruments (see previous table for investments carried at estimated fair value) as of December 31, 2016 and 2015 are presented in the following table:
As of December 31, 2016 |  |  |  |  |  |  |  |  |
Financial Assets | Carrying Value |  | Estimated Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Cash and cash equivalents | $ | 27,928,472 |  |  | $ | 27,928,472 |  |  | $ | 27,928,472 |  |  | $ | — |  |  | $ | — |
Cost-basis investments | 4,244,402 |  |  | 4,497,665 |  |  | — |  |  | — |  |  | 4,497,665 |
Accrued dividends and interest | 1,035,152 |  |  | 1,035,152 |  |  | 1,035,152 |  |  | — |  |  | — |
Total | $ | 33,208,026 |  |  | $ | 33,461,289 |  |  | $ | 28,963,624 |  |  | $ | — |  |  | $ | 4,497,665 |
As of December 31, 2015 |  |  |  |  |  |  |  |  |
Financial Assets | Carrying Value |  | Estimated Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Cash and cash equivalents | $ | 21,790,068 |  |  | $ | 21,790,068 |  |  | $ | 21,790,068 |  |  | $ | — |  |  | $ | — |
Cost-basis investments | 3,588,314 |  |  | 3,684,020 |  |  | — |  |  | — |  |  | 3,684,020 |
Accrued dividends and interest | 1,004,126 |  |  | 1,004,126 |  |  | 1,004,126 |  |  | — |  |  | — |
Total | $ | 26,382,508 |  |  | $ | 26,478,214 |  |  | $ | 22,794,194 |  |  | $ | — |  |  | $ | 3,684,020 |
Schedule of Fair Value Assets Measured at Unobservable Input Reconciliation | The following table presents a reconciliation of the Company’s assets measured at estimated fair value on a recurring basis using significant unobservable inputs (Level 3), which are all ARS securities, for the twelve months ended December 31, 2016 and 2015:
Changes in fair value during the year ended December 31: | 2016 |  | 2015
Beginning balance at January 1 | $ | 939,900 |  |  | $ | 939,100 |
Redemptions and sales | (1,000,000 | ) |  | — |
Realized gain – included in net realized gain (loss) on investments | 74,996 |  |  | — |
Unrealized (loss) gain – included in other comprehensive income (loss) | (14,896 | ) |  | 800 |
Ending balance at December 31 | $ | — |  |  | $ | 939,900 |
Schedule of Estimated Fair Value Hierarchy of Investments and Related Impairments Recognized | The following table summarizes the corresponding estimated fair value hierarchy of such investments at December 31, 2016 and 2015 and the related impairments recognized:
December 31, 2016 | Valuation Method |  | Impaired |  | Level 1 |  | Level 2 |  | Level 3 |  | Total at Estimated Fair Value |  | Impairment Losses
Cost-basis investments | Fair Value |  | Yes |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total cost-basis investments and other assets |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
December 31, 2015 | Valuation Method |  | Impaired |  | Level 1 |  | Level 2 |  | Level 3 |  | Total at Estimated Fair Value |  | Impairment Losses
Cost-basis investments | Fair Value |  | Yes |  | $ | — |  |  | $ | — |  |  | $ | 163,350 |  |  | $ | 163,350 |  |  | $ | (233,069 | )
Total cost-basis investments and other assets |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | 163,350 |  |  | $ | 163,350 |  |  | $ | (233,069 | )

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 + Details
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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=64801991&loc=d3e5747-111685 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=64801991&loc=SL6228884-111685 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=64801991&loc=d3e5728-111685 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Variable Interest Entity -URI http://asc.fasb.org/extlink&oid=6528138 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=64801991&loc=SL6759159-111685 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64801991&loc=d3e5710-111685 + Details
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- Definition Tabular disclosure of unrealized gains and losses on investments. + References No definition available. + Details
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