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Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2023

Fair Value Measurements

Schedule of Fair Value Measurements

		September 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		$	8,167,845			$	-			$	-			$	8,167,845
Political subdivisions of States, Territories and Possessions			-				12,414,354				-				12,414,354
Corporate and other bonds industrial and miscellaneous			69,465,238				-				-				69,465,238
Residential mortgage and other asset backed securities			-				42,739,462				-				42,739,462
Total fixed maturities			77,633,083				55,153,816				-				132,786,899
Equity securities			13,907,651				-				-				13,907,651
Total investments		$	91,540,734			$	55,153,816			$	-			$	146,694,550

		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		September 30, 2023				December 31, 2022
Other Investments
Hedge fund		$	3,213,318			$	2,771,652

Fair value hierarchy of long-term debt

		September 30, 2023
		Level 1				Level 2				Level 3				Total
Debt
Senior Notes due 2024		$	-			$	17,314,915			$	-			$	17,314,915
		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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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

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