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Income Taxes - Schedule of Deferrred Tax Assets and Liabilities (Details) - USD ($) | Sep. 30, 2024 | Dec. 31, 2023
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Deferred tax asset: |  |
Net operating loss carryovers | $ 2,793,622 | $ 5,283,016
Claims reserve discount | 1,207,972 | 1,204,334
Unearned premium | 3,122,458 | 2,742,603
Deferred ceding commission revenue | 2,160,080 | 1,986,782
Net unrealized losses on securities | 2,090,726 | 3,357,463
Other | 276,461 | 1,153,903
Total deferred tax assets | 11,651,319 | 15,728,101
Deferred tax liability: |  |
Investment in KICO | 759,543 | 759,543
Deferred acquisition costs | 4,588,997 | 4,158,538
Intangibles | 105,000 | 105,000
Depreciation and amortization | 194,946 | 153,201
Total deferred tax liabilities | 5,648,486 | 5,176,282
Net deferred income tax asset | $ 6,002,833 | $ 10,551,819

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