Policy Acquisition Costs (Tables)

12 Months Ended

Dec. 31, 2018

Policy Acquisition Costs [Abstract]

Schedule of Deferred and Amortized Policy Acquisition Costs

	2018		2017
Deferred policy acquisition costs (DAC), beginning of year	$	4,592,415	$	4,162,927
Deferred:
Direct commission		8,938,953		7,635,524
Premium taxes		1,184,884		902,438
Ceding commissions		(1,986,128)		(983,634)
Underwriting		912,589		435,916
Net deferred		9,050,298		7,990,245
Amortized		8,395,525		7,560,757
DAC, end of year	$	5,247,188	$	4,592,415
Policy acquisition costs:
Amortized to expense	$	8,395,525	$	7,560,757
Period costs:
Contingent commission		1,859,311		1,795,359
Other underwriting expenses		7,960,147		7,951,584
Total policy acquisition costs	$	18,214,983	$	17,307,700