Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2026	Dec. 31, 2025	[1]
Investments, available for sale:
Fixed maturities, at fair value (amortized cost $74,330,976 and $74,900,990)	$ 72,174,265	$ 73,159,589
Equity securities, at fair value (cost $126,001,547 and $127,220,244)	288,877,911	265,704,230
Equity securities, at cost	13,664,543	20,510,250
Mortgage loans on real estate, at amortized cost (net of credit loss reserve of $210,000 and $220,000)	13,625,829	14,402,304
Investment real estate, net	32,593,252	33,087,699
Notes receivable (net of credit loss reserve of $130,000 and $135,000)	8,257,713	8,708,417
Policy loans	5,267,121	5,361,164
Short-term investments	7,390,012	9,808,824
Total investments	441,850,646	430,742,477
Cash and cash equivalents	46,771,832	30,536,972
Accrued investment income	1,142,164	1,129,139
Reinsurance receivables:
Future policy benefits	23,184,745	23,215,542
Policy claims and other benefits	6,667,722	4,015,191
Cost of insurance acquired	634,378	786,915
Income tax receivable	0	15,180
Other assets	1,141,112	927,165
Total assets	521,392,599	491,368,581
Policy liabilities and accruals:
Future policyholder benefits	113,562,735	114,371,298
Policyholder account balances	91,720,214	92,921,066
Policy claims and benefits payable	6,208,011	3,456,000
Other policyholder funds	182,276	176,714
Dividend and endowment accumulations	14,490,086	14,568,544
Income taxes payable	1,506,100	0
Deferred income taxes	32,242,260	27,387,718
Other liabilities	4,911,254	5,794,974
Total liabilities	264,822,936	258,676,314
Shareholders' equity:
Common stock - no par value, stated value $0.001 per share. Authorized 7,000,000 shares - 3,140,682 and 3,142,470 shares outstanding	3,141	3,142
Additional paid-in capital	31,933,641	31,951,092
Retained earnings	221,852,934	198,416,066
Accumulated other comprehensive income	2,305,942	1,872,602
Total UTG shareholders' equity	256,095,658	232,242,902
Noncontrolling interest	474,005	449,365
Total shareholders' equity	256,569,663	232,692,267
Total liabilities and shareholders' equity	$ 521,392,599	$ 491,368,581

[1] Balance sheet audited at December 31, 2025.