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Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets:    
Discounted unpaid losses and loss adjustment expenses $ 1,217,000 $ 1,555,000
Unearned premiums 2,324,000 2,561,000
Net operating loss carryforwards 12,152,000 12,544,000
Net unrealized losses on investments 3,687,000 418,000
State net operating loss carryforwards 5,097,000 822,000
Other 403,000 102,000
Gross deferred tax assets 24,880,000 18,002,000
Less valuation allowance (21,663,000) (14,594,000)
Total deferred tax assets, net of allowance 3,217,000 3,408,000
Deferred tax liabilities:    
Investment basis difference 23,000 15,000
Tax rate change transition discounting 137,000 183,000
Equity investment in Affiliate 691,000 470,000
Net unrealized gains on investments 0 0
Deferred policy acquisition costs 2,161,000 2,576,000
Intangible assets 115,000 115,000
Property and equipment 41,000 47,000
Other 49,000 2,000
Total deferred tax liabilities 3,217,000 $ 3,408,000
Net deferred tax liability $ 0