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Policy Acquisition Costs (Tables)
12 Months Ended
Dec. 31, 2021
Policy Acquisition Costs [Abstract]  
Schedule of Deferred and Amortized Policy Acquisition Costs 2021 2020Deferred policy acquisition costs (DAC), beginning of year $ 5,429,620 $ 5,269,256Deferred: Direct commission 10,772,089 8,804,039Premium taxes 1,215,613 1,145,935Ceding commissions (827,540) (762,528)Underwriting 1,003,215 1,007,055Net deferred 12,163,377 10,194,501Amortized 11,054,153 10,034,137DAC, end of year $ 6,538,844 $ 5,429,620 Policy acquisition costs: Amortized to expense $ 11,054,153 $ 10,034,137Period costs: Contingent commission 1,463,505 746,518Other underwriting expenses 8,307,242 7,748,791Total policy acquisition costs $ 20,824,900 $ 18,529,446