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Deferred Policy Acquisition Costs and Deferred Ceding Commission Revenue
 12 Months Ended
Dec. 31, 2025
Deferred Policy Acquisition Costs Disclosures [Abstract]  
Deferred Policy Acquisition Costs and Deferred Ceding Commission Revenue Deferred Policy Acquisition Costs and Deferred Ceding Commission Revenue
Deferred policy acquisition costs incurred and policy-related ceding commission revenue are deferred and amortized to income on property and casualty insurance business as follows:
 Years ended
December 31,
 20252024
   
Net deferred policy acquisition costs, net of deferred ceding commission revenue, beginning of year$13,191,132 $10,341,699 
Cost incurred and deferred:  
Commissions and brokerage43,554,960 37,956,108 
Other underwriting and policy acquisition costs11,580,881 10,118,578 
Ceding commission revenue(10,748,206)(20,909,652)
Net deferred policy acquisition costs44,387,635 27,165,034 
Amortization(38,074,089)(24,315,601)
 6,313,546 2,849,433 
Net deferred policy acquisition costs, net of deferred ceding commission revenue, end of year$19,504,678 $13,191,132 
Deferred policy acquisition costs and deferred ceding commission revenue as of December 31, 2025 and 2024 are as follows:
 December 31,
 20252024
   
Deferred policy acquisition costs$27,867,207 $24,732,371 
Deferred ceding commission revenue(8,362,529)(11,541,239)
Balance at end of period$19,504,678 $13,191,132