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v3.21.1

Income Taxes (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax asset: |  |
Net operating loss carryovers (1) | $ 559,181 | $ 0
Claims reserve discount | 901,585 | 838,030
Unearned premium | 3,783,502 | 3,880,275
Deferred ceding commission revenues | 19,597 | 19,639
Other | 608,485 | 648,691
Total deferred tax assets | 5,872,350 | 5,386,635
Deferred tax liability: |  |
Investment in KICO (2) | 759,543 | 759,543
Deferred acquisition costs | 4,063,918 | 4,229,928
Intangibles asset | 105,000 | 105,000
Depreciation and amortization | 908,157 | 954,446
Net unrealized gains (losses) of securities - available-for-sale | 3,173,963 | 3,494,631
Total deferred tax liabilities | 9,010,581 | 9,543,548
Net deferred income tax liability | $ 3,138,231 | $ 4,156,913

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