v3.26.1
Concentrations
6 Months Ended
Jun. 30, 2026
Concentrations [Abstract]  
Concentrations
Note 10 – Concentrations
 
The Company maintains cash balances in financial institutions that at times may exceed federally insured limits.  The Company maintains its primary operating cash accounts with First Southern National Bank, an affiliate of the largest shareholder of UTG, Mr. Jesse Correll, the Company’s CEO and Chairman.  The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.
 
Because UTG serves primarily individuals located in three states, the ability of the Company's customers to pay their insurance premiums is impacted by the economic conditions in these areas.  As of June 30, 2026 and 2025, approximately 51% of the Company’s total direct premium was collected from Illinois, Ohio, and Texas. Thus, results of operations are heavily dependent upon the strength of these economies.
 
The Company reinsures that portion of insurance risk which is in excess of its retention limits. Retention limits range up to $125,000 per life.  Life insurance ceded represented 20% of total life insurance in force at June 30, 2026 and December 31, 2025, respectively.  Insurance ceded represented 35% and 34% of premium income for the six months ended June 30, 2026 and 2025, respectively. The Company would be liable for the reinsured risks ceded to other companies to the extent that such reinsuring companies are unable to meet their obligations.
 
The Company owns a variety of investments associated with the oil and gas industry. These investments represent approximately 37% and 35% of the Company’s total invested assets as of June 30, 2026 and December 31, 2025, respectively.
 
   Land, Minerals &         
June 30, 2026  Royalty Interests   Exploration   Total 
Fixed maturities, at fair value $0  $1,038,460  $1,038,460 
Equity securities, at fair value  153,831,581   0   153,831,581 
Equity securities, at cost  3,326,613   0   3,326,613 
Investment real estate  9,110,629   0   9,110,629 
Total $166,268,823  $1,038,460  $167,307,283 
 
   Land, Minerals &         
December 31, 2025  Royalty Interests   Exploration   Total 
Fixed maturities, at fair value $0  $1,061,720  $1,061,720 
Equity securities, at fair value  136,129,315   0   136,129,315 
Equity securities, at cost  3,904,565   0   3,904,565 
Investment real estate  9,879,784   0   9,879,784 
Notes receivable  1,875,000   0   1,875,000 
Total $151,788,664  $1,061,720  $152,850,384 
 
At June 30, 2026 and December 31, 2025, the Company owned 4 equity securities that represented approximately 79% and 80%, respectively, of the total investments associated with the oil and gas industry.
 
The Company’s results of operations and financial condition have in the past been, and may in the future be, adversely affected by the degree of certain industry specific concentrations in the Company’s investment portfolio. The Company has significant exposure to investments associated with the oil and gas industry. Events or developments that have a negative effect on the oil and gas industry may adversely affect the valuation of our investments in this specific industry. The Company’s ability to sell its investments associated with the oil and gas industry may be limited.