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v3.21.1

Fair Value of Financial Instruments and Real Estate (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Reinsurance balances payable | $ 2,336,498 | $ 6,979,735
Carrying Value [Member] |  |
Fixed-maturity securities held-to-maturity | 9,180,786 | 7,368,815
Cash and cash equivalents | 22,179,960 | 19,463,742
Premiums receivable, net | 10,885,621 | 14,020,716
Reinsurance receivables, net | 37,366,742 | 45,460,729
Real estate, net of accumulated depreciation | 2,199,771 | 2,219,999
Reinsurance balances payable | 2,336,498 | 6,979,735
Fair Value [Member] |  |
Fixed-maturity securities held-to-maturity | 9,564,055 | 8,194,824
Cash and cash equivalents | 22,179,960 | 19,463,742
Premiums receivable, net | 10,885,621 | 14,020,716
Reinsurance receivables, net | 37,366,742 | 45,460,729
Real estate, net of accumulated depreciation | 2,705,000 | 2,705,000
Reinsurance balances payable | $ 2,336,498 | $ 6,979,735

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- Definition 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. + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.5) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
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- Definition Amount of accumulated depreciation pertaining to real estate investments for entities with a substantial portion of business acquiring and holding investment real estate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 970 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column F)) -URI http://asc.fasb.org/extlink&oid=6590653&loc=d3e638233-123024 + Details
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- Definition The carrying amount as of the balance sheet date of the known and estimated amounts owed to insurers under reinsurance treaties or other arrangements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.13(a)(3),(c)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
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- Definition 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). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=99404803&loc=d3e21409-158489 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.6) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=99404803&loc=d3e21412-158489 + Details
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