INVESTMENTS (Details 2) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Investments
Gross unrealized gains on fixed maturities	$ 2,062,462	$ 3,416,535
Gross unrealized losses on fixed maturities	(201,150)	(78,121)
Net unrealized gains on fixed maturities	1,861,312	3,338,414
Deferred federal tax expense	(390,876)	(701,067)
Net unrealized gains, net of deferred income taxes	$ 1,470,436	$ 2,637,347

No definition available.

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- Definition

This element represents the excess of the cost (face amount, notional amount) of an investment (security, contract) over its fair value which deficiency has not been recognized in earnings of the entity.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=122147990&loc=SL6090603-123010

+ Details

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Period Type:	instant

- Definition

This element represents the net excess or deficiency of the fair value of an investment (security, contract) over or under its cost (face amount, notional amount), respectively, which excess value or deficiency has not been recognized in earnings of the entity.

+ References

+ Details

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- References

No definition available.

+ Details

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- Definition

Aggregate gross unrealized appreciation for all Investments in which there is an excess of value over tax cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 10
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(h)(2)(i))
-URI http://asc.fasb.org/extlink&oid=123726495&loc=d3e600178-122990

+ Details

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- Definition

The aggregate gross unrealized depreciation for all Investments in which there is an excess of tax cost over value.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 10
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(h)(2)(ii))
-URI http://asc.fasb.org/extlink&oid=123726495&loc=d3e600178-122990

+ Details

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