Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2022

Summary of Significant Accounting Policies [Abstract]

Summary of Property, Plant and Equipment

	As of
	March 31,		December 31,
	2022		2021
Automobiles	$	495,182	$	507,889
Furniture and fixtures		504,177		512,268
Computer equipment and software		4,475,766		4,350,118
Home office		4,016,998		4,016,998
Total cost		9,492,123		9,387,273
Accumulated depreciation		(6,302,395)		(6,243,055)
Net property and equipment	$	3,189,728	$	3,144,218

Accumulated Other Comprehensive Earnings (Loss)

	Three-Months Ended March 31,
	2022		2021
Beginning balance	$	2,920,027	$	5,520,091
Other comprehensive loss before reclassification		(4,961,385)		(2,225,503)
Amount reclassified from accumulated other comprehensive loss		(7,684)		(1,019)
Net current period other comprehensive loss		(4,969,069)		(2,226,522)
Ending balance	$	(2,049,042)	$	3,293,569

Summary of Components of Other Comprehensive Earnings

	Three-Month Periods Ended March 31,
	2022						2021
	Pre-tax		Tax		After-tax		Pre-tax		Tax		After-tax
Other comprehensive loss, net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding losses arising during the period	$	(6,280,235)	$	1,318,850	$	(4,961,385)	$	(2,817,092)	$	591,589	$	(2,225,503)
Reclassification adjustment for gains included in net earnings		(9,727)		2,043		(7,684)		(1,290)		271		(1,019)
Total other comprehensive loss	$	(6,289,962)	$	1,320,893	$	(4,969,069)	$	(2,818,382)	$	591,860	$	(2,226,522)

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Schedule of Reclassifications Out of Accumulated Other Comprehensive Earnings

Amounts Reclassified from
Accumulated Other Comprehensive Earnings
	Three-Month Periods Ended
Details about Accumulated Other	March 31,				Affected Line Item in the Statement
Comprehensive Earnings Component	2022		2021		where Net Earnings is Presented
Unrealized (gains) on AFS investments:
	$	(9,727)	$	(1,290)	Net realized investment (gains)
		2,043		271	Income tax expense
Total reclassification adjustment, net of tax	$	(7,684)	$	(1,019)