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v3.23.1

Property and Casualty Insurance Activity (Details 1) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
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Gross Liability [Member] |  |
Case-basis reserves | $ 62,745,588 | $ 54,761,591
Loss adjustment expenses | 16,847,618 | 14,795,659
IBNR reserves | 38,746,307 | 25,391,495
Recoverable on paid losses | 0 | 0
Total loss and loss adjustment expenses | 118,339,513 | 94,948,745
Reinsurance Receivables [Member] |  |
Case-basis reserves | 16,618,887 | 7,839,767
Loss adjustment expenses | 2,364,053 | 1,072,847
IBNR reserves | 8,676,560 | 1,725,065
Recoverable on unpaid losses | 27,659,500 | 10,637,679
Recoverable on paid losses | 13,588,981 | 6,496,059
Total loss and loss adjustment expenses | 41,248,481 | 17,133,738
Unearned premiums | 25,216,580 | 23,158,700
Receivables - reinsurance contracts | 0 | 0
Total reinsurance receivables | $ 66,465,061 | $ 40,292,438

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- Definition The amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before the balance sheet date, whether or not reported to the insurer at that date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (cc) -URI https://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 + Details
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