Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Assets
Future policy benefits	$ 15,144,640	$ 14,902,816
Loan loss reserve and allowances	1,395,203	1,908,243
Unearned premium	422,453	534,203
Net operating loss	1,245,888	1,050,770
Deferred compensation	2,033,686	2,138,385
Tax on unrealized appreciation		491,271
Total deferred tax assets	20,241,870	21,025,688
Liabilities
Deferred policy acquisition costs	19,104,454	18,478,562
Basis difference in property, equipment and real estate	8,973,198	11,054,092
Value of business acquired	1,573,236	1,778,199
Deferred gains	1,365,803	1,308,365
Trusts	1,064,387	1,064,387
Intangibles	717,336	516,210
Other	534,311	332,417
Tax on unrealized appreciaton	713,577
Total deferred tax liabilities	34,046,302	34,532,232
Net deferred tax liability	$ 13,804,432	$ 13,506,544

Deferred tax liabilities tax on unrealized appreciaton.

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Deferred tax liabilities value of business acquired.

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Amount of deferred tax liability attributable to taxable temporary differences.

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Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from employee compensation.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from loss reserves other than estimated credit losses.

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The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated policyholder reserves, which will be deductible from future taxable income when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the tax deduction to be taken.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the unearned premiums reserve.

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Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting.

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The amount as of the balance sheet date of the estimated future tax effects attributable to policy acquisition costs being expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes.

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Amount of deferred tax liability attributable to taxable temporary differences from intangible assets other than goodwill.

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Amount of deferred tax liability attributable to taxable temporary differences from investments in unconsolidated subsidiaries and investments in other affiliates which are not controlled nor consolidated.

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Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment.

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