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INVESTMENTS (Details 4) - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Fixed maturity investments, Par Value $ 76,728,586 $ 11,070,641
Fixed maturity investments, Amortized Cost 77,395,878 80,869,280
Fixed maturity investments, Fair Value $ 79,257,190 $ 84,207,694
Fixed maturity investments, Weighted Average Yield 2.17% 2.58%
Due in one year    
Fixed maturity investments, Par Value $ 14,995,000  
Fixed maturity investments, Amortized Cost 15,011,137 $ 11,064,202
Fixed maturity investments, Fair Value $ 15,178,570 $ 11,169,232
Fixed maturity investments, Weighted Average Yield 2.19% 2.57%
Due after one year through five years    
Fixed maturity investments, Par Value $ 22,696,119 $ 30,065,671
Fixed maturity investments, Amortized Cost 22,804,524 30,090,910
Fixed maturity investments, Fair Value $ 23,363,295 $ 31,260,694
Fixed maturity investments, Weighted Average Yield 1.82% 2.59%
Due after five years through ten years    
Fixed maturity investments, Par Value $ 18,717,649 $ 18,363,570
Fixed maturity investments, Amortized Cost 18,793,070 18,476,051
Fixed maturity investments, Fair Value $ 19,502,697 $ 19,806,444
Fixed maturity investments, Weighted Average Yield 2.41% 2.51%
Due after ten years and beyond    
Fixed maturity investments, Par Value $ 20,319,818 $ 20,927,571
Fixed maturity investments, Amortized Cost 20,787,147 21,238,117
Fixed maturity investments, Fair Value $ 21,212,628 $ 21,971,324
Fixed maturity investments, Weighted Average Yield 2.34% 2.63%