Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Investments available for sale:
Fixed maturities, at fair value (amortized cost $127,949,963 and $146,017,864)	$ 140,963,881	$ 165,779,997
Equity securities, at fair value (cost $68,403,168 and $36,833,795 )	122,229,121	78,075,187
Equity securities, at cost	14,543,343	14,389,189
Mortgage loans on real estate at amortized cost	29,183,562	20,802,365
Investment real estate, net	39,748,261	38,086,391
Notes receivable	17,722,976	17,682,296
Policy loans	7,390,497	8,590,524
Total investments	371,781,641	343,405,949
Cash and cash equivalents	30,787,278	39,025,754
Accrued investment income	1,264,159	1,341,643
Reinsurance receivables:
Future policy benefits	24,740,562	25,267,920
Policy claims and other benefits	4,426,997	3,988,088
Cost of insurance acquired	3,386,501	4,101,471
Property and equipment, net of accumulated depreciation	0	348,170
Income taxes receivable	975,373	0
Other assets	1,097,246	1,577,098
Total assets	438,459,757	419,056,093
Policy liabilities and accruals:
Future policy benefits	235,367,680	243,990,881
Policy claims and benefits payable	3,941,305	4,169,569
Other policyholder funds	345,248	365,761
Dividend and endowment accumulations	14,686,166	14,836,158
Income taxes payable	0	268,497
Deferred income taxes	13,680,396	12,995,714
Notes payable	24,000,000	0
Trading securities, at fair value (proceeds $2,202 and $11,246)	1,116	12,219
Other liabilities	5,193,039	5,275,803
Total liabilities	297,214,950	281,914,602
Shareholders' equity:
Common stock - no par value, stated value $0.001 per share. Authorized 7,000,000 shares - 3,166,669 and 3,175,564 shares issued and outstanding	3,167	3,176
Additional paid-in capital	32,780,587	33,025,018
Retained earnings	97,731,347	88,068,284
Accumulated other comprehensive income	10,253,151	15,584,241
Total UTG shareholders' equity	140,768,252	136,680,719
Noncontrolling interests	476,555	460,772
Total shareholders' equity	141,244,807	137,141,491
Total liabilities and shareholders' equity	$ 438,459,757	$ 419,056,093

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due. This amount is the total of current and noncurrent accrued income taxes.

Name:	us-gaap_AccruedIncomeTaxes
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(4))
-URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878