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Fair Value of Financial Instruments
 6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
Fair Value of Financial Instruments Fair Value of Financial Instruments
The estimated fair values of the Company’s financial instruments, including their fair value level as of June 30, 2026 and December 31, 2025 are as follows:
June 30, 2026December 31, 2025
Carrying ValueFair ValueCarrying ValueFair Value
Fixed-maturity securities, held-to maturity, Level 1
$6,039,691 $5,065,341 $6,042,348 $5,137,267 
Fixed-maturity securities, available-for-sale, Level 1
$152,747,467 $152,747,467 $130,873,872 $130,873,872 
Fixed-maturity securities, available-for-sale, Level 2
$161,178,463 $161,178,463 $158,163,318 $158,163,318 
Cash and cash equivalents, Level 1$16,924,856 $16,924,856 $12,178,730 $12,178,730 
Premiums receivable, net, Level 1$19,284,233 $19,284,233 $21,012,408 $21,012,408 
Reinsurance receivables, net, Level 3$53,310,542 $53,310,542 $58,996,945 $58,996,945 
Reinsurance balances payable, Level 3$1,698,082 $1,698,082 $5,232,319 $5,232,319 
Debt - Equipment financing, Level 2$3,801,148 $3,771,742 $4,440,127 $4,380,922