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Investments (Tables)
 12 Months Ended
Dec. 31, 2025
Investments [Abstract]  
Schedule of Fixed-Maturity Securities Classified as Available-for-Sale
The amortized cost, estimated fair value, and unrealized gains and losses on investments in fixed-maturity securities classified as available-for-sale as of December 31, 2025 and 2024 are summarized as follows:
 December 31, 2025
    
 Cost or
Amortized
Cost 		Gross
Unrealized
Gains 		Gross Unrealized LossesEstimated
Fair
Value		Net
Unrealized
Gains (Losses)
Category Less than
12 Months		More than
12 Months
   
Fixed-Maturity Securities:       
U.S. Treasury securities and obligations of U.S. government corporations and agencies (1)$997,124 $10,066 $— $— $1,007,190 $10,066 
Political subdivisions of States, Territories and Possessions (1)24,125,578 182,580 — (2,534,725)21,773,433 (2,352,145)
Corporate and other bonds Industrial and miscellaneous (1)131,958,643 567,410 (118,901)(2,540,470)129,866,682 (2,091,961)
Residential mortgage and other asset backed securities (1) (2)139,656,710 1,273,816 (62,968)(4,477,673)136,389,885 (3,266,825)
Total fixed-maturity securities$296,738,055 $2,033,872 $(181,869)$(9,552,868)$289,037,190 $(7,700,865)
 December 31, 2024
 Cost or
Amortized
Cost		Gross
Unrealized
Gains		Gross Unrealized LossesEstimated
Fair
Value		Net
Unrealized
Losses
Category Less than
12 Months		More than
12 Months
   
Fixed-Maturity Securities:       
U.S. Treasury securities and obligations of U.S. government corporations and agencies (1)$— $— $— $— $— $— 
Political subdivisions of States, Territories and Possessions24,271,177 — (73,589)(3,324,491)20,873,097 (3,398,080)
Corporate and other bonds Industrial and miscellaneous112,507,436 — (1,024,461)(4,690,597)106,792,378 (5,715,058)
Residential mortgage and other asset backed securities (2)65,529,545 119,647 (209,890)(6,211,339)59,227,963 (6,301,582)
Total fixed-maturity securities$202,308,158 $119,647 $(1,307,940)$(14,226,427)$186,893,438 $(15,414,720)
(1)In October 2022, KICO placed certain U.S. Treasury securities to fulfill the required collateral for a sale leaseback transaction in a designated custodian account (see Note 9 – Debt - “Equipment Financing”). As of December 31, 2024 KICO had sold its U.S. Treasury securities and replaced a portion of its other fixed-maturity securities in the designated custodian account, As of December 31, 2025 and 2024, the amount of required collateral was approximately $3,616,000 and $5,308,000, respectively. As of December 31, 2025 and 2024, the estimated fair value of the eligible collateral was approximately $3,616,000 and $5,308,000, respectively.
(2)KICO has placed certain residential mortgage backed securities as eligible collateral in a designated custodian account related to its membership in the Federal Home Loan Bank of New York ("FHLBNY") (see Note 9 – Debt – “Federal Home Loan Bank”). The eligible collateral would be pledged to FHLBNY if KICO draws an advance from the FHLBNY credit line. As of December 31, 2025, the estimated fair value of the eligible investments was approximately $9,598,000. KICO will retain all rights regarding all securities if pledged as collateral. As of December 31, 2025 and 2024 there was no outstanding balance on the FHLBNY credit line.
Schedule of Available for Sale Fixed Maturity Securities Contractual Maturity
A summary of the amortized cost and estimated fair value of the Company’s investments in available-for-sale fixed-maturity securities by contractual maturity as of December 31, 2025 and 2024 is shown below:
 December 31, 2025December 31, 2024
Remaining Time to Maturity Amortized
Cost		Estimated
Fair Value		Amortized
Cost		Estimated
Fair Value
     
Less than one year$6,039,179 $6,052,600 $9,522,262 $9,484,834 
One to five years76,122,161 75,365,535 68,052,387 66,141,372 
Five to ten years54,998,070 53,590,654 38,159,446 34,068,922 
More than 10 years19,921,935 17,638,516 21,044,518 17,970,347 
Residential mortgage and other asset backed securities139,656,710 136,389,885 65,529,545 59,227,963 
Total$296,738,055 $289,037,190 $202,308,158 $186,893,438 
Schedule of Equity Securities
The cost and estimated fair value of, and gross unrealized gains and losses on, investments in equity securities as of December 31, 2025 and 2024 are as follows:
 December 31, 2025
Category Cost Gross
Gains 		Gross
Losses 		Estimated
Fair Value
   
Equity Securities:     
Preferred stocks$9,750,322 $- $(2,765,627)$6,984,695 
Fixed income exchange traded funds3,711,232 - (724,432)2,986,800 
FHLBNY common stock85,100 - - 85,100 
Total$13,546,654 $- $(3,490,059)$10,056,595 
 December 31, 2024
Category CostGross
Gains		Gross
Losses 		Estimated
Fair Value
   
Equity Securities:     
Preferred stocks$9,750,322 $- $(2,422,617)$7,327,705 
Fixed income exchange traded funds,3,711,232 - (808,432)2,902,800 
FHLBNY common stock66,000 - - 66,000 
Total$13,527,554 $- $(3,231,049)$10,296,505 
Schedule of Other Investments
The cost and estimated fair value of, and gross unrealized gains on, the Company’s other investments as of December 31, 2025 and 2024 are as follows:
 December 31, 2025December 31, 2024
Category Cost Gross
Gains 		Estimated
Fair Value 		CostGross
Gains		Estimated
Fair Value
 
Other Investments:
Hedge fund$1,987,040 $2,565,338 $4,552,378 $1,987,040 $2,393,616 $4,380,656 
The Company may withdraw any or all of its interest in the Hedge Fund by written request at least 45 days prior to the applicable withdrawal date,
Schedule of Held to Maturity Securities
The cost or amortized cost and estimated fair value of, and gross unrealized gains and losses on, investments in held-to-maturity fixed-maturity securities as of December 31, 2025 and 2024 are summarized as follows:
 December 31, 2025
 Cost or
Amortized
Cost 		Gross
Unrealized
Gains 		Gross Unrealized Losses Estimated
Fair
Value 		Net
Unrealized
Losses
Category Less than
12 Months		More than
12 Months
    
Held-to-Maturity Securities:       
U.S. Treasury securities$1,229,490 $- $(3,070)$(22,083)$1,204,337 $(25,153)
Exchange traded debt304,111 - - (62,111)242,000 (62,111)
Corporate and other bonds      
Industrial and miscellaneous4,508,747 - - (817,817)3,690,930 (817,817)
Total$6,042,348 $- $(3,070)$(902,011)$5,137,267 $(905,081)
 December 31, 2024
 Cost or
Amortized
Cost		Gross
Unrealized
Gains		Gross Unrealized Losses Estimated
Fair
Value		Net
Unrealized
Losses
CategoryLess than
12 Months		More than
12 Months
   
Held-to-Maturity Securities:       
U.S. Treasury securities$1,229,170 $- $(39,630)$(15,990)$1,173,550 $(55,620)
Political subdivisions of States,      
Territories and Possessions499,719 - (654)- 499,065 (654)
Exchange traded debt304,111 - - (55,611)248,500 (55,611)
Corporate and other bonds      
Industrial and miscellaneous5,014,342 - - (976,192)4,038,150 (976,192)
Total$7,047,342 $- $(40,284)$(1,047,793)$5,959,265 $(1,088,077)
Schedule of Held to Maturity Securities by Contractual Maturity
A summary of the amortized cost and the estimated fair value of the Company’s investments in held-to-maturity securities by contractual maturity as of December 31, 2025 and 2024 is shown below:
 December 31, 2025December 31, 2024
Remaining Time to Maturity Amortized
Cost		Estimated
Fair Value		Amortized
Cost		Estimated
Fair Value
Less than one year$- $- $499,719 $499,065 
One to five years2,063,366 2,029,462 622,375 600,288 
Five to ten years- - 1,427,579 1,323,600 
More than 10 years3,978,982 3,107,805 4,497,669 3,536,312 
Total$6,042,348 $5,137,267 $7,047,342 $5,959,265 
Schedule of Investment Income
Major categories of the Company’s net investment income are summarized as follows:
 Years ended
December 31,
 20252024
Income:
Fixed-maturity securities$9,324,074 $5,197,793 
Equity securities508,686 591,023 
Cash and cash equivalents344,837 1,215,861 
Other- 39,227 
Total10,177,597 7,043,904 
Expenses:   
Investment expenses378,833 220,314 
Net investment income$9,798,764 $6,823,590 
Schedule of Securities with Realized Gains and Losses on Investments
The Company’s net gains (losses) on investments for the years ended December 31, 2025 and 2024 are summarized as follows:
 Years ended
December 31,
 20252024
Realized (Losses) Gains
Fixed-maturity securities:
Gross realized gains$16,152 $1,287 
Gross realized losses(238,858)(15,266)
 (222,706)(13,979)
   
Equity securities:   
Gross realized gains- 374,997 
Gross realized losses- (423,367)
 - (48,370)
   
Net realized losses(222,706)(62,349)
   
Unrealized (Losses) Gains   
   
Equity Securities:   
Gross gains- 308,210 
Gross losses(259,010)(314,816)
 (259,010)(6,606)
   
Other Investments:   
Gross gains171,722 483,506 
Gross losses- - 
 171,722 483,506 
   
Net unrealized (losses) gains(87,288)476,900 
   
Net (losses) gains on investments$(309,994)$414,551 
Schedule of Available-for-Sale Securities with Unrealized Losses
The Company held available-for-sale fixed-maturity securities with unrealized losses representing declines that were considered temporary at December 31, 2025 and 2024 as follows:
 December 31, 2025
 Less than 12 months12 months or more
Total
Category Estimated
Fair
Value 		Unrealized
Losses 		No. of
Positions
Held 		Estimated
Fair
Value		Unrealized
Losses 		No. of
Positions
Held		Estimated
Fair
Value		Unrealized
Losses
Fixed-Maturity Securities:       
Political subdivisions of States, Territories and Possessions$- $- -$13,926,802 $(2,534,725)12$13,926,802 $(2,534,725)
Corporate and other bonds industrial and miscellaneous21,525,673 (118,901)2434,677,856 (2,540,470)3856,203,529 (2,659,371)
Residential mortgage and other asset backed securities18,055,734 (62,968)2029,673,084 (4,477,673)3147,728,818 (4,540,641)
Total fixed-maturity securities$39,581,407 $(181,869)44$78,277,742 $(9,552,868)81$117,859,149 $(9,734,737)
 December 31, 2024
 Less than 12 months12 months or more
Total
Category Estimated
Fair
Value		Unrealized
Losses 		No. of
Positions
Held		Estimated
Fair
Value		Unrealized
Losses 		No. of
Positions
Held		Estimated
Fair
Value		Unrealized
Losses
    
Fixed-Maturity Securities:       
Political subdivisions of States, Territories and Possessions$7,705,370 $(73,589)6$13,167,726 (3,324,491)12$20,873,096 $(3,398,080)
Corporate and other bonds industrial and miscellaneous51,411,296 (1,024,461)6055,381,083 (4,690,597)68106,792,379 (5,715,058)
Residential mortgage and other asset backed securities19,315,521 (209,890)2235,206,442 (6,211,339)3654,521,963 (6,421,229)
Total fixed-maturity securities$78,432,187 $(1,307,940)88$103,755,251 $(14,226,427)116$182,187,438 $(15,534,367)