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Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Assets
Future policy benefits	$ 14,902,816	$ 14,605,453
Loan loss reserve	142,281	448,673
Unearned premium	534,203	582,459
Net operating loss	1,050,770	237,855
Deferred compensation	2,138,385	2,166,593
Tax on unrealized appreciation	491,271	2,590,726
Other	917,335	601,335
Less: Valuation allowance		(1,506,144)
Total deferred tax assets	20,177,061	19,726,950
Liabilities
Deferred policy acquisition costs	18,478,562	17,511,778
Basis difference in property, equipment and real estate	11,054,092	11,959,391
Value of business acquired	1,778,199	2,058,785
Deferred gains	1,308,365	1,490,946
Trusts	1,064,387	1,064,387
Total deferred tax liabilities	33,683,605	34,085,287
Net deferred tax liability	$ 13,506,544	$ 14,358,337

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