Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Taxes [Abstract]
Income Taxes	8.     INCOME TAXES The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are summarized as follows: December 31, 2021 2020Deferred tax assets: Tax discounting of claim reserves $ 829,619 $ 834,092Unearned premium reserve 1,503,989 1,236,617Deferred compensation 237,599 152,646Provision for uncollectible accounts 21,000 31,500Other 101,166 (31,340)Deferred tax assets before allowance 2,693,373 2,223,515Less valuation allowance — —Total deferred tax assets $ 2,693,373 $ 2,223,515Deferred tax liabilities: Transition Adjustment for Loss Reserve Discounting $ 150,784 $ 188,480Net unrealized appreciation of securities 1,938,542 2,099,499Deferred policy acquisition costs 1,373,157 1,140,220Property and equipment 100,399 22,963Other 85,353 3,624Total deferred tax liabilities 3,648,235 3,454,786Net deferred tax liability $ (954,862) $ (1,231,271) In July 2019, the Treasury issued Rev Proc 2019-31, which included final revised loss reserve discounting factors and transitional guidance necessary to complete the accounting for the impacts of the Tax Cuts and Jobs Act. The transitional adjustment for loss reserve discounting was recalculated as of January 1, 2018 and the resulting adjustment is being recognized in taxable income evenly over an eight-year period beginning in 2018. Management believes it is more likely than not that all deferred tax assets will be recovered as the result of future operations, which will generate sufficient taxable income to realize the deferred tax asset. Income tax expense for the years ended December 31, 2021 and 2020, differed from the amounts computed by applying the U.S. federal tax rate of 21% to pretax income from continuing operations as demonstrated in the following table: For the Year Ended December 31, 2021 2020Provision for income taxes at the statutory federal tax rates $ 1,041,155 $ 961,455Increase (reduction) in taxes resulting from: Paycheck Protection Program loan forgiveness — (344,673)Dividends received deduction (34,207) (29,474)Tax-exempt interest income (58,153) (61,956)Proration of tax-exempt interest and dividends received deduction 22,359 22,199Nondeductible expenses 48,155 41,418Officer life insurance, net 188 5,784Prior year true-up and other (204,395) 452,240Total $ 815,102 $ 1,046,993 The Company’s effective tax rate was 16.4% and 22.9% for 2021 and 2020, respectively. Effective rates are dependent upon components of pretax earnings and the related tax effects. As of December 31, 2021, the Company does not have any capital or operating loss carryforwards. Periods still subject to Internal Revenue Service (IRS) audit include 2018 through current year. There are currently no open tax exams.