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Investments - Schedule of held-to-maturity securities (Details) - USD ($) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Net Investment Income [Line Items] |  |
Cost or Amortized Cost | $ 7,048,662 | $ 7,052,541
Gross Unrealized Gains | 21,169 | 15,935
Gross unrealized losses - less than 12 months | (4,474) | (6,914)
Gross unrealized loss - more than 12 months | (786,389) | (955,414)
Estimated Fair Value | 6,278,968 | 6,106,148
Net Unrealized Gains/ (Losses) | (769,694) | (946,393)
U.S. Treasury securities |  |
Net Investment Income [Line Items] |  |
Cost or Amortized Cost | 1,229,091 | 1,228,860
Gross Unrealized Gains | 20,900 | 15,045
Gross unrealized losses - less than 12 months | (4,474) | (6,914)
Gross unrealized loss - more than 12 months | (9,604) | (18,163)
Estimated Fair Value | 1,235,913 | 1,218,828
Net Unrealized Gains/ (Losses) | 6,822 | (10,032)
Political subdivisions of States, Territories and Possessions |  |
Net Investment Income [Line Items] |  |
Cost or Amortized Cost | 499,581 | 499,170
Gross Unrealized Gains | 269 | 890
Gross unrealized losses - less than 12 months | 0 | 0
Gross unrealized loss - more than 12 months | 0 | 0
Estimated Fair Value | 499,850 | 500,060
Net Unrealized Gains/ (Losses) | 269 | 890
Exchange traded debt |  |
Net Investment Income [Line Items] |  |
Cost or Amortized Cost | 304,111 | 304,111
Gross Unrealized Gains | 0 | 0
Gross unrealized losses - less than 12 months | 0 | 0
Gross unrealized loss - more than 12 months | (63,411) | (70,111)
Estimated Fair Value | 240,700 | 234,000
Net Unrealized Gains/ (Losses) | (63,411) | (70,111)
Corporate and other bonds industrial and miscellaneous |  |
Net Investment Income [Line Items] |  |
Cost or Amortized Cost | 5,015,879 | 5,020,400
Gross Unrealized Gains | 0 | 0
Gross unrealized losses - less than 12 months | 0 | 0
Gross unrealized loss - more than 12 months | (713,374) | (867,140)
Estimated Fair Value | 4,302,505 | 4,153,260
Net Unrealized Gains/ (Losses) | $ (713,374) | $ (867,140)

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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(2)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 + Details
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