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Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2024

Fair Value Measurements

Schedule of Fair Value Measurements

		June 30, 2024
		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		$	40,715,110			$	-			$	-			$	40,715,110
Political subdivisions of States, Territories and Possessions			-				13,254,433				-				13,254,433
Corporate and other bonds industrial and miscellaneous			66,247,578				-				-				66,247,578
Residential mortgage and other asset backed securities			-				40,730,146				-				40,730,146
Total fixed maturities			106,962,688				53,984,579				-				160,947,267
Equity securities			11,428,238				-				-				11,428,238
Total investments, at fair value		$	118,390,926			$	53,984,579			$	-			$	172,375,505

		December 31, 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		$	20,939,190			$	-			$	-			$	20,939,190
Political subdivisions of States, Territories and Possessions			-				13,398,552				-				13,398,552
Corporate and other bonds industrial and miscellaneous			70,107,746				-				-				70,107,746
Residential mortgage and other asset backed securities			-				44,475,309				-				44,475,309
Total fixed maturities			91,046,936				57,873,861				-				148,920,797
Equity securities			14,762,340				-				-				14,762,340
Total investments, at fair value		$	105,809,276			$	57,873,861			$	-			$	163,683,137

Schedule of Hedge Fund Investments

Category		June 30, 2024				December 31, 2023
Other Investments
Hedge fund		$	4,192,837			$	3,897,150

Fair value hierarchy of long-term debt

		June 30, 2024
		Level 1				Level 2				Level 3				Total
Debt
Senior Notes due 2024		$	-			$	18,850,978			$	-			$	18,850,978

		December 31, 2023
		Level 1				Level 2				Level 3				Total
Debt
Senior Notes due 2024		$	-			$	17,812,500			$	-			$	17,812,500

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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/2009/role/commonPracticeRef
-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

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-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

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