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Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2024 | Dec. 31, 2023
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Deferred tax asset: |  |
Net operating loss carryovers | $ 419,357 | $ 5,283,016
Claims reserve discount | 1,305,466 | 1,204,334
Unearned premium | 3,810,973 | 2,742,603
Deferred ceding commission revenue | 2,423,660 | 1,986,782
Net unrealized losses on securities | 3,069,900 | 3,357,463
Other | 834,921 | 1,153,903
Total deferred tax assets | 11,864,277 | 15,728,101
Deferred tax liability: |  |
Investment in KICO | 759,543 | 759,543
Deferred acquisition costs | 5,193,798 | 4,158,538
Intangibles | 105,000 | 105,000
Depreciation and amortization | 208,016 | 153,201
Total deferred tax liabilities | 6,266,357 | 5,176,282
Net deferred income tax asset | $ 5,597,920 | $ 10,551,819

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