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Income Taxes - Federal Statutory Rate (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
Computed expected tax expense (benefit) $ 4,890,513 $ (1,546,925)
State taxes, net of Federal benefit (431,749) (271,543)
State valuation allowance 439,905 282,864
Permanent differences    
Dividends received deduction (64,525) (74,323)
Non-taxable investment income (122,194) (98,767)
Stock-based compensation (280,104) 62,801
Sale leaseback transaction 99,775 315,894
Other permanent differences 191,488 96,789
Prior year tax matters 173,572 27,460
Other 33,040 8,565
Income tax (benefit) $ 4,929,721 $ (1,197,185)
Computed expected tax expense (benefit) 21.00% 21.00%
State taxes, net of Federal benefit (1.90%) 3.70%
State valuation allowance 1.90% (3.80%)
Permanent differences, percent    
Dividends received deduction (0.30%) 1.00%
Non-taxable investment income (0.50%) 1.30%
Stock-based compensation (1.20%) (0.90%)
Sale leaseback transaction 0.40% (4.30%)
Other permanent differences 0.80% (1.30%)
Prior year tax matters 0.80% (0.40%)
Other (0.10%) (0.10%)
Income tax expense (benefit), as reported 21.20% 16.30%