Statutory Accounting (Tables)

12 Months Ended

Dec. 31, 2023

Statutory Accounting [Abstract]

Statutory Basis Net Income and Capital Surplus

The following table reflects UG’s statutory basis net income and capital and surplus (shareholders’ equity) as of December 31:

	2023		2022
Net income	$	8,320,315	$	18,782,335
Capital and surplus		91,828,094		93,269,301