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Investments - Schedule of equity securities (Details) - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2024
Dec. 31, 2023
Net Investment Income [Line Items]    
Cost $ 13,527,554 $ 17,986,783
Gross Unrealized Gains 0 314,816
Gross Unrealized Losses (2,247,326) (3,539,259)
Estimated Fair Value 11,280,228 14,762,340
Estimated Fair Value 4,299,178 3,897,150
Preferred Stock    
Net Investment Income [Line Items]    
Cost 9,750,322 13,583,942
Gross Unrealized Gains 0 0
Gross Unrealized Losses (1,639,894) (2,870,027)
Estimated Fair Value 8,110,428 10,713,915
Fixed income exchange traded funds    
Net Investment Income [Line Items]    
Cost 3,711,232 3,711,232
Gross Unrealized Gains 0
Gross Unrealized Losses (607,432) (669,232)
Estimated Fair Value 3,103,800 3,042,000
Mutual funds    
Net Investment Income [Line Items]    
Cost   622,209
Gross Unrealized Gains   314,816
Gross Unrealized Losses   0
Estimated Fair Value   937,025
FHLBNY common stock    
Net Investment Income [Line Items]    
Cost 66,000 69,400
Gross Unrealized Gains 0 0
Gross Unrealized Losses 0 0
Estimated Fair Value 66,000 69,400
Hedge fund    
Net Investment Income [Line Items]    
Cost 1,987,040 1,987,040
Gross Gains 2,312,138 1,910,110
Estimated Fair Value $ 4,299,178 $ 3,897,150