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v3.23.1

Income Taxes (Details) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax asset: |  |
Net operating loss carryovers (1) | $ 5,284,865 | $ 3,828,947
Claims reserve discount | 1,280,017 | 1,238,544
Unearned premium | 3,513,318 | 3,574,840
Deferred ceding commission revenues | 2,255,280 | 2,230,109
Net unrealized losses on securities | 4,006,763 | 4,920,837
Other | 478,495 | 503,692
Total deferred tax assets | 16,818,738 | 16,296,969
Deferred tax liability: |  |
Investment in KICO (2) | 759,543 | 759,543
Deferred acquisition costs | 4,765,329 | 5,002,085
Intangibles | 105,000 | 105,000
Depreciation and amortization | 127,448 | 99,183
Total deferred tax liabilities | 5,757,320 | 5,965,811
Net deferred income tax (liability) asset | $ 11,061,418 | $ 10,331,158

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