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Fair Value Measurements (Tables) | 9 Months Ended
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Sep. 30, 2025
Fair Value Disclosures [Abstract] |
Schedule of Fair Value Measurements | The following table presents information about the Company’s investments that are measured at fair value on a recurring basis at September 30, 2025 and December 31, 2024 indicating the level of the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:
| September 30, 2025
| 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 | $ | 1,008,130 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,008,130 |
Political subdivisions of States, Territories and Possessions | - |  |  | 21,897,150 |  |  | - |  |  | 21,897,150 |
Corporate and other bonds industrial and miscellaneous | 120,614,647 |  |  | - |  |  | - |  |  | 120,614,647 |
Residential mortgage and other asset backed securities | - |  |  | 109,120,501 |  |  | - |  |  | 109,120,501 |
Total fixed maturities | 121,622,777 |  |  | 131,017,651 |  |  | - |  |  | 252,640,428 |
Equity securities | 10,409,833 |  |  | - |  |  | - |  |  | 10,409,833 |
Total investments, at fair value | $ | 132,032,610 |  |  | $ | 131,017,651 |  |  | $ | - |  |  | $ | 263,050,261 |
| December 31, 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 | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Political subdivisions of States, Territories and Possessions | - |  |  | 20,873,097 |  |  | - |  |  | 20,873,097 |
Corporate and other bonds industrial and miscellaneous | 106,792,378 |  |  | - |  |  | - |  |  | 106,792,378 |
Residential mortgage and other asset backed securities | - |  |  | 59,227,963 |  |  | - |  |  | 59,227,963 |
Total fixed maturities | 106,792,378 |  |  | 80,101,060 |  |  | - |  |  | 186,893,438 |
Equity securities | 10,296,505 |  |  | - |  |  | - |  |  | 10,296,505 |
Total investments, at fair value | $ | 117,088,883 |  |  | $ | 80,101,060 |  |  | $ | - |  |  | $ | 197,189,943 |
Schedule of Hedge Fund Investments | The following table sets forth the Company’s investment in a hedge fund measured at Net Asset Value (“NAV”) per share as of September 30, 2025 and December 31, 2024. The Company measures this investment at fair value on a recurring basis. Fair value using NAV per share is as follows as of the dates indicated:
Category |  | September 30, 2025 |  | December 31, 2024
Other Investments |  |  |  |
Hedge fund |  | $ | 4,889,148 |  |  | $ | 4,380,656 |

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- Definition 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 + Details
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