v3.25.4
Income Taxes - Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Unearned premium $ 17,690,466 $ 18,377,475
Loss reserves 11,054,832 10,579,697
Net unrealized losses 2,205,197 7,498,822
Net state operating loss carryforward - DGI Parent 7,508,094 7,581,066
Other 850,843 1,035,322
Total gross deferred tax assets 39,309,432 45,072,382
Less valuation allowance (7,508,094) (7,581,066)
Net deferred tax assets 31,801,338 37,491,316
Deferred tax liabilities:    
Deferred policy acquisition costs 14,420,695 15,402,863
Loss reserve transition adjustment 0 271,738
Other 4,093,342 3,046,854
Total gross deferred tax liabilities 18,514,037 18,721,455
Net deferred tax asset $ 13,287,301 $ 18,769,861