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Fair Value Measurements (Tables) | 6 Months Ended
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Jun. 30, 2023
Fair Value Measurements |
Schedule of Fair Value Measurements |
|  | June 30, 2023 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Fixed-maturity securities available-for-sale |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury securities and obligations of U.S. government corporations and agencies |  | $ | 8,133,547 |  |  | $ | - |  |  | $ | - |  |  | $ | 8,133,547 |
Political subdivisions of States, Territories and Possessions |  |  | - |  |  |  | 13,597,167 |  |  |  | - |  |  |  | 13,597,167 |
Corporate and other bonds industrial and miscellaneous |  |  | 71,409,037 |  |  |  | - |  |  |  | - |  |  |  | 71,409,037 |
Residential mortgage and other asset backed securities |  |  | - |  |  |  | 44,715,366 |  |  |  | - |  |  |  | 44,715,366 |
Total fixed maturities |  |  | 79,542,584 |  |  |  | 58,312,533 |  |  |  | - |  |  |  | 137,855,117 |
Equity securities |  |  | 14,410,482 |  |  |  | - |  |  |  | - |  |  |  | 14,410,482 |
Total investments |  | $ | 93,953,066 |  |  | $ | 58,312,533 |  |  | $ | - |  |  | $ | 152,265,599 |
|  | December 31, 2022 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Fixed-maturity securities available-for-sale |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury securities and obligations of U.S. government corporations and agencies |  | $ | 23,869,096 |  |  | $ | - |  |  | $ | - |  |  | $ | 23,869,096 |
Political subdivisions of States, Territories and Possessions |  |  | - |  |  |  | 13,141,387 |  |  |  | - |  |  |  | 13,141,387 |
Corporate and other bonds industrial and miscellaneous |  |  | 71,585,115 |  |  |  | 497,370 |  |  |  | - |  |  |  | 72,082,485 |
Residential mortgage and other asset backed securities |  |  | - |  |  |  | 45,622,195 |  |  |  | - |  |  |  | 45,622,195 |
Total fixed maturities |  |  | 95,454,211 |  |  |  | 59,260,952 |  |  |  | - |  |  |  | 154,715,163 |
Equity securities |  |  | 13,834,390 |  |  |  | - |  |  |  | - |  |  |  | 13,834,390 |
Total investments |  | $ | 109,288,601 |  |  | $ | 59,260,952 |  |  | $ | - |  |  | $ | 168,549,553 |
Schedule of Hedge Fund Investments |
Category |  | June 30, 2023 |  |  | December 31, 2022 |
Other Investments |  |  |  |  |  |
Hedge fund |  | $ | 3,549,540 |  |  | $ | 2,771,652 |
Fair value hierarchy of long-term debt |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Debt |  |  |  |  |  |  |  |  |  |  |  |
Senior Notes due 2024 |  | $ | - |  |  | $ | 16,831,230 |  |  | $ | - |  |  | $ | 16,831,230 |
|  | December 31, 2022
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior Notes due 2024 |  | $ | - |  |  | $ | 15,829,096 |  |  | $ | - |  |  | $ | 15,829,096 |

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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