Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2026

Fair Value Disclosures [Abstract]

Schedule of Fair Value Measurements

The following table presents information about the Company’s investments that are measured at fair value on a recurring basis at March 31, 2026 and December 31, 2025 indicating the level of the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

	March 31, 2026
	Level 1		Level 2		Level 3		Total
Fixed-maturity securities available-for-sale
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	996,250	$	-	$	-	$	996,250
Political subdivisions of States, Territories and Possessions	-		21,704,557		-		21,704,557
Corporate and other bonds industrial and miscellaneous	135,447,416		-		-		135,447,416
Residential mortgage and other asset backed securities	-		135,652,203		-		135,652,203
Total fixed maturities	136,443,666		157,356,760		-		293,800,426
Equity securities	9,839,800		-		-		9,839,800
Total investments, at fair value	$	146,283,466	$	157,356,760	$	-	$	303,640,226

	December 31, 2025
	Level 1		Level 2		Level 3		Total
Fixed-maturity securities available-for-sale
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	1,007,190	$	-	$	-	$	1,007,190
Political subdivisions of States, Territories and Possessions	-		21,773,433		-		21,773,433
Corporate and other bonds industrial and miscellaneous	129,866,682		-		-		129,866,682
Residential mortgage and other asset backed securities	-		136,389,885		-		136,389,885
Total fixed maturities	130,873,872		158,163,318		-		289,037,190
Equity securities	10,056,595		-		-		10,056,595
Total investments, at fair value	$	140,930,467	$	158,163,318	$	-	$	299,093,785

Schedule of Hedge Fund Investments

The following table sets forth the Company’s investment in a hedge fund measured at Net Asset Value (“NAV”) per share as of March 31, 2026 and December 31, 2025. The Company measures this investment at fair value on a recurring basis. Fair value using NAV per share is as follows as of the dates indicated:

Category	March 31, 2026		December 31, 2025
Other Investments
Hedge fund	$	3,756,749	$	4,552,378