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FAIR VALUE MEASUREMENTS
 12 Months Ended
Dec. 31, 2025
Donegal Mutual Insurance Company 401(k) Plan [Member]  
FAIR VALUE MEASUREMENTS [Abstract]  
FAIR VALUE MEASUREMENTS
4.
FAIR VALUE MEASUREMENTS
 
The Plan accounts for financial assets and liabilities using a framework that establishes a hierarchy that ranks the quality of inputs, or assumptions, used in the determination of fair value, and the Plan classifies financial assets and liabilities carried at fair value in one of the following three categories of inputs:
 
Level 1 – quoted prices in active markets for identical assets and liabilities;
 
Level 2 – directly or indirectly observable inputs other than Level 1 quoted prices;
 
Level 3 – unobservable inputs not corroborated by market data.
 
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.
 
Following is a description of the valuation methodologies used for investments measured at fair value. There have been no significant changes in the methodologies used or transfers between levels during the years ended December 31, 2025 or 2024.
 
The Plan values employer securities and registered investment companies based on the closing price reported on the active markets on which the individual securities/funds are traded and are classified as Level 1. The Plan had no investments classified as Level 2 or 3 during the years ended December 31, 2025 and 2024.
 
The preceding methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although the Plan believes the valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.
The Plan evaluates assets and liabilities (if any) on a recurring basis to determine the appropriate level at which to classify them for each reporting period.
 
The following table presents the fair value measurements for the Plan’s investments by level, within the fair value hierarchy as of December 31:
 
           
 
Fair Value Measurements Using  
    Total     Quoted Prices in
Active Markets for
Identical Assets
(Level 1) 		 
 
2025  
Registered Investment Companies
 $185,024,573   $185,024,573 
Employer Securities
  10,339,993    10,339,993 
Total investments at fair value
  195,364,566    195,364,566 
Common/Collective Trust Funds measured at net asset value*
  19,831,490     —  
Total investments
 $215,196,056   $195,364,566 
 
           
 
Fair Value Measurements Using  
    Total     Quoted Prices in
Active Markets for
Identical Assets
(Level 1) 		 
 
2024  
Registered Investment Companies
 $170,278,611   $170,278,611 
Employer Securities
  9,207,307    9,207,307 
Total investments at fair value
  179,485,918    179,485,918 
Common/Collective Trust Funds measured at net asset value*
  18,715,611     —  
Total investments
 $198,201,529   $179,485,918 
 
*Certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Statement of Net Assets Available for Benefits.