INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets:
Unearned Premium Reserves	$ 2,132,375	$ 2,042,304
Unrealized Loss (Gain) on Marketable Debt Securities	5,038,864	7,018,205
SPAE Capitalization	33,195	31,643
STAT & Tax Reserve	690,797	643,782
Total Deferred Tax Assets	7,895,231	9,735,934
Deferred Tax Liabilities:
Insurance Commissions	(5,270,518)	(4,774,456)
Deferred Acquisition Cost Amortization	(1,589,701)	(1,554,166)
GAAP/STAT Premium Tax	(229,493)	(198,450)
Unrealized Loss (Gain) on Marketable Debt Securities	0	0
Other	(37,155)	(66,235)
Total Deferred Tax Liabilities	(7,126,867)	(6,593,307)
Net Deferred Tax Asset (Liability)	$ 768,364	$ 3,142,627