5. Fair Value of Financial Instruments and Real Estate (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Reinsurance balances payable	$ 809,836	$ 1,933,376
Long-term debt, net	29,427,386	29,295,251
Carrying Value [Member]
Fixed-maturity securities held-to-maturity	3,825,505	4,222,855
Cash and cash equivalents	25,639,050	21,138,403
Premiums receivable	14,352,521	13,961,599
Reinsurance receivables	26,580,449	26,367,115
Real estate, net of accumulated depreciation	2,288,851	2,300,827
Reinsurance balances payable	809,836	1,933,376
Long-term debt, net	29,427,386	29,295,251
Fair Value [Member]
Fixed-maturity securities held-to-maturity	4,127,384	4,426,416
Cash and cash equivalents	25,639,050	21,138,403
Premiums receivable	14,352,521	13,961,599
Reinsurance receivables	26,580,449	26,367,115
Real estate, net of accumulated depreciation	2,705,000	2,705,000
Reinsurance balances payable	809,836	1,933,376
Long-term debt, net	$ 27,310,623	$ 28,521,734

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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

+ References

No definition available.

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Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

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Gross amount, as of the balance sheet date, due the entity from (a) agents and insureds, (b) uncollected premiums and (c) others, before deducting the allowance for doubtful accounts.

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Amount of accumulated depreciation pertaining to real estate investments for entities with a substantial portion of business acquiring and holding investment real estate.

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The carrying amount as of the balance sheet date of the known and estimated amounts owed to insurers under reinsurance treaties or other arrangements.

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The sum for all reinsurance arrangements of the known and estimated amount recoverable as of the balance sheet date from a given reinsurer for claims paid or incurred by the ceding insurer and associated claims settlement expenses for each reinsurance arrangement (or, the sum of all cases determined individually, probably applying different assumptions to each arrangement).

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