Concentrations of Credit Risk (Tables)

3 Months Ended

Mar. 31, 2024

Concentrations [Abstract]

Allocation of Oil and Gas Investments by Type

The Company owns a variety of investments associated with the oil and gas industry. These investments represent approximately 30% and 28% of the Company’s total invested assets as of March 31, 2024 and December 31, 2023, respectively. The following table provides an allocation of the oil and gas investments by type.

March 31, 2024	Land, Minerals & Royalty Interests		Exploration		Total
Fixed maturities, at fair value	$	0	$	1,065,330	$	1,065,330
Equity securities, at fair value		89,840,001		0		89,840,001
Equity securities, at cost		5,547,263		0		5,547,263
Investment real estate		6,967,353		0		6,967,353
Notes receivable		2,000,000		0		2,000,000
Total	$	104,354,617	$	1,065,330	$	105,419,947

December 31, 2023	Land, Minerals & Royalty Interests		Exploration		Total
Fixed maturities, at fair value	$	0	$	1,075,240	$	1,075,240
Equity securities, at fair value		84,066,203		0		84,066,203
Equity securities, at cost		5,826,381		0		5,826,381
Investment real estate		7,383,851		0		7,383,851
Notes receivable		2,000,000		0		2,000,000
Total	$	99,276,435	$	1,075,240	$	100,351,675