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INVESTMENTS (Details 1) - USD ($)
Sep. 30, 2021
Dec. 31, 2020
Amortized cost, fixed maturities, available for sale $ 76,847,878 $ 80,071,280
Estimated fair value, fixed maturities, available for sale 78,709,190 83,409,694
Amortized cost, fixed maturities, held to maturity (548,000) (798,000)
U.S. Treasury Securities [Member]    
Amortized cost, fixed maturities, available for sale 7,271,118 10,596,808
Estimated fair value, fixed maturities, available for sale 7,347,117 10,832,181
Gross unrealized gains, fixed maturities, available for sale 109,947 235,373
Gross unrealized losses, fixed maturities, available for sale (33,948) 0
Domestic Corporate Debt Securities [Member]    
Amortized cost, fixed maturities, available for sale 46,124,041 44,159,926
Estimated fair value, fixed maturities, available for sale 47,469,519 46,451,905
Gross unrealized gains, fixed maturities, available for sale 1,472,998 2,347,826
Gross unrealized losses, fixed maturities, available for sale (127,520) (55,847)
Agency Mortgage-Backed Securities [Member]    
Amortized cost, fixed maturities, available for sale 23,452,719 25,314,546
Estimated fair value, fixed maturities, available for sale 23,892,554 26,125,608
Gross unrealized gains, fixed maturities, available for sale 479,517 833,336
Gross unrealized losses, fixed maturities, available for sale (39,682) (22,274)
Total fixed maturities [Member]    
Amortized cost, fixed maturities, available for sale 77,395,878 80,869,280
Estimated fair value, fixed maturities, available for sale 2,062,462 3,416,535
Amortized cost, fixed maturities, held to maturity (201,150) (78,121)
Estimated fair value, fixed maturities, held to maturity 79,257,190 84,207,694
Certificates of Deposit [Member]    
Amortized cost, fixed maturities, held to maturity (548,000) (798,000)
Estimated fair value, fixed maturities, held to maturity 548,000 798,000
Gross unrealized gains, fixed maturities, held to maturity 0 0
Gross unrealized losses, fixed maturities, held to maturity 0 0
Total Available-for sale fixed maturities [Member]    
Fixed maturities, at amortized cost 76,847,878 80,071,280
Gross unrealized gains, fixed maturities 2,062,462 3,416,535
Gross unrealized losses, fixed maturities 201,150 78,121
Fixed maturities, at estimated fair value $ 78,709,190 $ 83,409,694