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Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Revenue:    
Premiums and policy fees $ 1,796,689 $ 1,914,317
Ceded reinsurance premiums and policy fees (425,276) (462,313)
Net investment income 3,295,336 3,118,736
Other income 64,606 66,181
Revenue before net investment gains 4,731,355 4,636,921
Net investment gains:    
Other realized investment gains, net 3,548,793 975,769
Change in fair value of equity securities 28,213,466 16,290,482
Total net investment gains 31,762,259 17,266,251
Total revenue 36,493,614 21,903,172
Benefits, claims and settlement expenses:    
Life 6,830,388 3,175,746
Ceded reinsurance benefits and claims (2,898,288) (616,386)
Annuity 252,993 243,966
Dividends to policyholders 74,310 81,149
Commissions and amortization of deferred policy acquisition costs (26,049) (29,690)
Amortization of cost of insurance acquired 152,537 153,542
Operating expenses 2,373,577 2,120,334
Total benefits and other expenses 6,759,468 5,128,661
Income before income taxes 29,734,146 16,774,511
Income tax expense 6,272,638 3,798,295
Net income 23,461,508 12,976,216
Net income attributable to noncontrolling interests (24,640) (23,573)
Net income attributable to common shareholders $ 23,436,868 $ 12,952,643
Amounts attributable to common shareholders    
Basic income per share (in Dollars per share) $ 7.46 $ 4.1
Diluted income per share (in Dollars per share) $ 7.42 $ 4.1
Basic weighted average shares outstanding (in Shares) 3,141,417 3,156,550
Diluted weighted average shares outstanding (in Shares) 3,159,110 3,156,550