0001140361-23-051347 | 10-Q | XBRL Viewer

Organization

9 Months Ended

Sep. 30, 2023

1 -	Organization

Donegal Mutual Insurance Company (“Donegal Mutual”) organized us as an insurance holding company on August 26, 1986. Our insurance subsidiaries, Atlantic States Insurance Company (“Atlantic States”), Michigan Insurance Company (“MICO”), Southern Insurance Company of Virginia (“Southern”) and the Peninsula Insurance Group (“Peninsula”), which consists of Peninsula Indemnity Company and The Peninsula Insurance Company, and our affiliates write personal and commercial lines of property and casualty coverages exclusively through a network of independent insurance agents in certain Mid-Atlantic, Midwestern, New England, Southern and Southwestern states.

At September 30, 2023, we had three segments: our investment function, our commercial lines of insurance and our personal lines of insurance. The commercial lines products of our insurance subsidiaries consist primarily of commercial automobile, commercial multi-peril and workers’ compensation policies. The personal lines products of our insurance subsidiaries consist primarily of homeowners and private passenger automobile policies.

At September 30, 2023, Donegal Mutual held approximately 44% of our outstanding Class A common stock and approximately 84% of our outstanding Class B common stock. This ownership provides Donegal Mutual with approximately 71% of the total voting power of our common stock. Our insurance subsidiaries and Donegal Mutual have interrelated operations due to a pooling agreement and other intercompany agreements and transactions. While each company maintains its separate corporate existence, our insurance subsidiaries and Donegal Mutual conduct business together as the Donegal Insurance Group. As such, Donegal Mutual and our insurance subsidiaries share the same business philosophy, the same management, the same employees and the same facilities and offer the same types of insurance products.

Atlantic States, our largest subsidiary, participates in a proportional reinsurance agreement, or pooling agreement, with Donegal Mutual. Under the pooling agreement, Donegal Mutual and Atlantic States contribute substantially all of their respective premiums, losses and loss expenses to the underwriting pool, and the underwriting pool, acting through Donegal Mutual, then allocates 80% of the pooled business to Atlantic States. Thus, Donegal Mutual and Atlantic States share the underwriting results of the pooled business in proportion to their respective participation in the underwriting pool.

In addition, Donegal Mutual has 100% quota-share reinsurance agreements with Mountain States Commercial Insurance Company, Mountain States Indemnity Company and Southern Mutual Insurance Company. Donegal Mutual places its assumed business from these companies into the underwriting pool.

The same executive management and underwriting personnel administer products, classes of business underwritten, pricing practices and underwriting standards of Donegal Mutual and our insurance subsidiaries. In addition, as the Donegal Insurance Group, Donegal Mutual and our insurance subsidiaries share a combined business plan to achieve market penetration and underwriting profitability objectives. The products our insurance subsidiaries and Donegal Mutual market are generally complementary, thereby allowing the Donegal Insurance Group to offer a broader range of products to a given market and to expand the Donegal Insurance Group’s ability to service an entire personal lines or commercial lines account. Distinctions within the products of Donegal Mutual and our insurance subsidiaries generally relate to specific risk profiles targeted within similar classes of business, such as preferred tier versus standard tier products, but we do not allocate all of the standard risk gradients to one company. Therefore, the underwriting profitability of the business the individual companies write directly will vary. However, the underwriting pool homogenizes the risk characteristics of all business that Donegal Mutual and Atlantic States write directly. The business Atlantic States derives from the underwriting pool represents a significant percentage of our total consolidated revenues.

Liabilities for Losses and Loss Expenses (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Liability for Claims and Claims Adjustment Expense [Abstract]
Balance at January 1	$ 1,121,045,758	$ 1,077,620,000
Less reinsurance recoverable	(451,184,000)	(451,261,000)
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1	1,132,000	0
Net balance at January 1	670,994,000	626,359,000
Incurred related to [Abstract]
Current year	461,799,000	445,855,000
Prior years	(15,775,000)	(30,609,000)
Total incurred	446,024,000	415,246,000
Paid related to [Abstract]
Current year	230,214,000	209,051,000
Prior years	204,842,000	170,129,000
Total paid	435,056,000	379,180,000
Net balance at end of period	681,962,000	662,425,000
Plus reinsurance recoverable	431,392,000	445,701,000
Balance at end of period	$ 1,113,354,318	$ 1,108,126,000
Percentage of development	2.40%	4.90%

Investments, Summary (Details) - USD ($)		9 Months Ended		12 Months Ended
Investments, Summary (Details) - USD ($)	Nov. 30, 2013	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Investments [Abstract]
Net unrealized losses arising prior to reclassification date	$ (15,100,000)
Amortization of other comprehensive loss		$ (225,070)	$ (415,153)
Accumulated other comprehensive loss		$ (50,295,321)		$ (41,703,747)
Minimum [Member]
Investments [Abstract]
Percentage of which the company held security of any issuer		10.00%		10.00%
Obligations of States and Political Subdivisions [Member]
Investments [Abstract]
Aggregate fair value of bond held		$ 225,400,000		$ 240,700,000
Amortized cost of bond held		280,900,000		283,500,000
Special Revenue Bonds [Member]
Investments [Abstract]
Aggregate fair value of bond held		115,400,000		122,900,000
Amortized cost of bond held		$ 141,300,000		$ 144,000,000
Education Bonds [Member]
Investments [Abstract]
Percentage of investments in special revenue bonds		47.00%		48.00%
Water and Sewer Utility Bonds [Member]
Investments [Abstract]
Percentage of investments in special revenue bonds		36.00%		35.00%
Accumulated Net Unrealized Investment Losses [Member]
Investments [Abstract]
Accumulated other comprehensive loss		$ (1,500,000)		$ (4,700,000)

Net Income (Loss) Per Share

9 Months Ended

Sep. 30, 2023

Net Income (Loss) Per Share [Abstract]

Net Income (Loss) Per Share

3 -	Net Income (Loss) Per Share

We have two classes of common stock, which we refer to as our Class A common stock and our Class B common stock. Our certificate of incorporation provides that whenever our board of directors declares a dividend on our Class B common stock, our board of directors shall simultaneously declare a dividend on our Class A common stock that is payable to the holders of our Class A common stock at the same time and as of the same record date at a rate that is at least 10% greater than the rate at which our board of directors declared a dividend on our Class B common stock. Accordingly, we use the two-class method to compute our net income (loss) per share. The two-class method is an earnings allocation formula that determines net income (loss) per share separately for each class of common stock based on dividends we have declared and an allocation of our remaining undistributed net income (loss) using a participation percentage that reflects the dividend rights of each class. The table below presents for the periods indicated a reconciliation of the numerators and denominators we used to compute basic and diluted net income (loss) per share for our Class A common stock and our Class B common stock:

	Three Months Ended September 30,
	2023						2022
	Class A			Class B			Class A			Class B
	(in thousands, except per share data)
Basic net loss per share:
Numerator:
Allocation of net loss	$	(671	)	$	(134	)	$	(8,714	)	$	(1,662	)
Denominator:
Weighted-average shares outstanding		27,595			5,577			26,781			5,577
Basic net loss per share	$	(0.02	)	$	(0.02	)	$	(0.33	)	$	(0.30	)

Diluted net loss per share:
Numerator:
Allocation of net loss	$	(671	)	$	(134	)	$	(8,714	)	$	(1,662	)
Denominator:
Number of shares used in basic computation		27,595			5,577			26,781			5,577
Weighted-average shares effect of dilutive securities:
Director and employee stock options		—			—			—			—
Number of shares used in diluted computation		27,595			5,577			26,781			5,577
Diluted net loss per share	$	(0.02	)	$	(0.02	)	$	(0.33	)	$	(0.30	)

	Nine Months Ended September 30,
	2023				2022
	Class A		Class B		Class A			Class B
	(in thousands, except per share data)
Basic net income (loss) per share:
Numerator:
Allocation of net income (loss)	$	5,421	$	975	$	(4,529	)	$	(910	)
Denominator:
Weighted-average shares outstanding		27,391		5,577		26,216			5,577
Basic net income (loss) per share	$	0.20	$	0.17	$	(0.17	)	$	(0.16	)

Diluted net income (loss) per share:
Numerator:
Allocation of net income (loss)	$	5,421	$	975	$	(4,529	)	$	(910	)
Denominator:
Number of shares used in basic computation		27,391		5,577		26,216			5,577
Weighted-average shares effect of dilutive securities:
Director and employee stock options		117		—		—			—
Number of shares used in diluted computation		27,508		5,577		26,216			5,577
Diluted net income (loss) per share	$	0.20	$	0.17	$	(0.17	)	$	(0.16	)

We did not include outstanding options to purchase the following number of shares of Class A common stock in our computation of diluted net income per share because the exercise price of the options exceeded the average market price of our Class A common stock during the applicable periods.

	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022

Number of options to purchase Class A shares excluded		—		—		2,245,435		—

We did not include any effect of dilutive securities in the computation of diluted net loss per share for the three months ended September 30, 2023 because we sustained a net loss for the period. We did not include any effect of dilutive securities in the computation of diluted net income (loss) per share for the three and nine months ended September 30, 2022 because we sustained a net loss for the respective periods.

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Cash Flows from Operating Activities:
Net income (loss)	$ 6,395,718	$ (5,438,599)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and other non-cash items	3,215,399	3,747,654
Net investment (gains) losses	(930,302)	10,810,594
Changes in assets and liabilities:
Losses and loss expenses	(7,691,440)	30,505,293
Unearned premiums	39,672,853	22,394,901
Premiums receivable	(14,787,307)	(12,881,975)
Deferred acquisition costs	(4,750,766)	(6,355,269)
Deferred income taxes	600,019	(2,645,695)
Reinsurance receivable	17,501,773	3,564,454
Prepaid reinsurance premiums	(12,555,645)	11,222,717
Accrued investment income	(1,615,715)	(1,608,978)
Due to affiliate	(3,983,806)	(1,342,121)
Reinsurance balances payable	3,958,666	(16,695)
Current income taxes	536,759	(4,150,265)
Accrued expenses	(119,166)	282,286
Other, net	580,936	1,811,243
Net adjustments	19,632,258	55,338,144
Net cash provided by operating activities	26,027,976	49,899,545
Cash Flows from Investing Activities:
Purchases of fixed maturities, held to maturity	(25,226,609)	(68,902,605)
Purchases of fixed maturities, available for sale	(131,155,483)	(101,328,478)
Purchases of equity securities, available for sale	(5,128,994)	(12,488,733)
Maturity of fixed maturities:
Held to maturity	29,144,970	41,194,285
Available for sale	41,318,216	60,346,490
Sales of fixed maturities:
Available for sale	28,154,556	6,568,154
Sales of equity securities, available for sale	8,080,764	17,498,036
Net (purchases) sales of property and equipment	(44,701)	28,289
Net sales (purchases) of short-term investments	36,950,560	(23,968,454)
Net cash used in investing activities	(17,906,721)	(81,053,016)
Cash Flows from Financing Activities:
Cash dividends paid	(16,339,529)	(15,243,368)
Issuance of common stock	6,813,772	15,348,793
Net cash (used in) provided by financing activities	(9,525,757)	105,425
Net decrease in cash	(1,404,502)	(31,048,046)
Cash at beginning of period	25,123,332	57,709,375
Cash at end of period	23,718,830	26,661,329
Cash paid during period - Interest	463,911	464,188
Net cash paid during period - Taxes	$ 0	$ 4,500,000

Investments, Cost and Estimated Fair Value of Equity Securities (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Cost and Estimated Fair Value of Equity Securities [Abstract]
Cost	$ 27,953,000	$ 30,771,000
Gross gains	8,014,000	5,666,000
Gross losses	503,000	1,332,000
Estimated fair value	$ 35,463,958	$ 35,104,840

Consolidated Statements of Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended
Consolidated Statements of Comprehensive Loss - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Consolidated Statements of Comprehensive Loss [Abstract]
Net income (loss)	$ (805,301)	$ (10,375,871)	$ 6,395,718	$ (5,438,599)
Unrealized loss on securities:
Unrealized holding loss during the period, net of income tax benefit	(8,085,494)	(17,201,046)	(13,204,298)	(49,603,320)
Reclassification adjustment for losses (gains) included in net income (loss), net of income tax (benefit) expense	187,713	(293,243)	1,808,822	(651,283)
Other comprehensive loss	(7,897,781)	(17,494,289)	(11,395,476)	(50,254,603)
Comprehensive loss	$ (8,703,082)	$ (27,870,160)	$ (4,999,758)	$ (55,693,202)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

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+ Details

Basis of Presentation

9 Months Ended

Sep. 30, 2023

Basis of Presentation [Abstract]

Basis of Presentation

2 -	Basis of Presentation

Our financial information for the interim periods included in this Form 10-Q Report is unaudited; however, our financial information we include in this Form 10-Q Report reflects all adjustments, consisting only of normal recurring adjustments that, in the opinion of our management, are necessary for a fair presentation of our financial position, results of operations and cash flows for those interim periods. Our results of operations for the nine months ended September 30, 2023 are not necessarily indicative of the results of operations we expect for the year ending December 31, 2023.

We recommend you read the interim financial statements we include in this Form 10-Q Report in conjunction with the financial statements and the notes to our financial statements contained in our Annual Report on Form 10-K for the year ended December 31, 2022.

Reinsurance

9 Months Ended

Sep. 30, 2023

Reinsurance [Abstract]

Reinsurance

4 -	Reinsurance

Atlantic States and Donegal Mutual have participated in a pooling agreement since 1986 under which they pool their direct premiums written, and Atlantic States and Donegal Mutual then share the underwriting results of the pool in accordance with the terms of the pooling agreement. Atlantic States has an 80% share of the results of the pool, and Donegal Mutual has a 20% share of the results of the pool.

Our insurance subsidiaries and Donegal Mutual participate in a consolidated third-party reinsurance program. The coverage and parameters of the program are common to all of our insurance subsidiaries and Donegal Mutual. The program utilizes several different reinsurers. They require their reinsurers to maintain an A.M. Best rating of A- (Excellent) or better or, with respect to foreign reinsurers, have a financial condition that, in the opinion of our management, is equivalent to a company with at least an A- rating from A.M. Best. The following information describes the external reinsurance Donegal Mutual and our insurance subsidiaries have in place for 2023:

•

excess of loss reinsurance, under which Donegal Mutual and our insurance subsidiaries recover losses over a set retention of $3.0 million for all losses other than workers’compensation and a retention of $2.0 million for workers’ compensation losses; and

•

catastrophe reinsurance, under which Donegal Mutual and our insurance subsidiaries recover 100% of an accumulation of many losses resulting from a single event, including natural disasters, over a set retention of $25.0 million up to aggregate losses of $175.0 million per occurrence.

For property insurance, our insurance subsidiaries have excess of loss reinsurance that provides coverage of $37.0 million per loss over a set retention of $3.0 million. For liability insurance, our insurance subsidiaries have excess of loss reinsurance that provides coverage of $72.0 million per occurrence over a set retention of $3.0 million. For workers’ compensation insurance, our insurance subsidiaries have excess of loss reinsurance that provides coverage of $18.0 million on any one life over a set retention of $2.0 million.

In addition to the pooling agreement and third-party reinsurance, our insurance subsidiaries have a catastrophe reinsurance agreement with Donegal Mutual, under which each of our insurance subsidiaries recovers 100% of an accumulation of multiple losses resulting from a single event, including natural disasters, over a set retention of $3.0 million up to aggregate losses of $22.0 million per occurrence. The agreement also provides additional coverage for an accumulation of losses from a single event including a combination of our insurance subsidiaries over a combined retention of $6.0 million. The purpose of the agreement is to lessen the effects of an accumulation of losses arising from one event to levels that are appropriate given each subsidiary’s size, underwriting profile and surplus.

Our insurance subsidiaries and Donegal Mutual also purchase facultative reinsurance to cover certain exposures, including property exposures that exceeded the limits provided by their respective treaty reinsurance.

In order to write automobile insurance in the state of Michigan, Atlantic States and MICO are required to be members of the Michigan Catastrophic Claims Association (“MCCA”). The MCCA provides reinsurance to Atlantic States and MICO for personal automobile and commercial automobile personal injury claims in the state of Michigan over a set retention.

We report reinsurance receivable net of an allowance for expected credit losses. We base the allowance upon our ongoing review of amounts outstanding, historical loss data, changes in reinsurer credit standing and other relevant factors. We use a probability-of-default methodology, which reflects current and forecasted economic conditions, to estimate the allowance for expected credit losses.

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Fixed maturities
Held to maturity, allowance for expected credit losses	$ 1,358,977	$ 0
Reinsurance receivable, allowance for expected credit losses	$ 1,604,771	$ 0
Stockholders' Equity
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0
Class A Common Stock [Member]
Stockholders' Equity
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	30,629,636	30,120,263
Common stock, shares outstanding (in shares)	27,627,048	27,117,675
Class B Common Stock [Member]
Stockholders' Equity
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	5,649,240	5,649,240
Common stock, shares outstanding (in shares)	5,576,775	5,576,775

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2023

Fair Value Measurements [Abstract]

Investments in Available-for-Sale Fixed Maturity and Equity Securities

The following table presents our fair value measurements for our investments in available-for-sale fixed maturity and equity securities at September 30, 2023:

	Fair Value Measurements Using
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in thousands)
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	82,151	$	—	$	82,151	$	—
Obligations of states and political subdivisions		35,546		—		35,546		—
Corporate securities		193,023		—		193,023		—
Mortgage-backed securities		255,820		—		255,820		—
Equity securities		35,464		33,472		1,992		—
Total investments in the fair value hierarchy	$	602,004	$	33,472	$	568,532	$	—

The following table presents our fair value measurements for our investments in available-for-sale fixed maturity and equity securities at December 31, 2022:

	Fair Value Measurements Using
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in thousands)
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	63,522	$	—	$	63,522	$	—
Obligations of states and political subdivisions		40,156		—		40,156		—
Corporate securities		202,838		—		202,838		—
Mortgage-backed securities		217,276		—		217,276		—
Equity securities		35,105		32,821		2,284		—
Totals	$	558,897	$	32,821	$	526,076	$	—

Organization (Details)	9 Months Ended
Organization (Details)	Sep. 30, 2023 Segment
Organization [Abstract]
Number of operating segments	3
Atlantic States [Member]
Organization [Abstract]
Percentage of share in results of pooled business subsidiary	80.00%
Donegal Mutual Insurance Company [Member]
Organization [Abstract]
Voting power percentage of outstanding common stock	71.00%
Premiums and losses related to certain products	100.00%
Donegal Mutual Insurance Company [Member] \| Class A Common Stock [Member]
Organization [Abstract]
Stock ownership percentage held by major shareholder	44.00%
Donegal Mutual Insurance Company [Member] \| Class B Common Stock [Member]
Organization [Abstract]
Stock ownership percentage held by major shareholder	84.00%

Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Unrealized loss on securities:
Income tax benefit on unrealized holding loss arising during the period	$ 1,992,787	$ 4,572,428	$ 3,353,482	$ 13,185,692
Income tax expense on reclassification adjustment for losses (gains)	$ (49,898)	$ 77,951	$ (480,826)	$ 173,126

Borrowings

9 Months Ended

Sep. 30, 2023

Borrowings [Abstract]

Borrowings

7 -	Borrowings

Lines of Credit

In August 2020, we entered into a credit agreement with Manufacturers and Traders Trust Company (“M&T”) that related to a $20.0 million unsecured demand line of credit. The line of credit has no expiration date, no annual fees and no covenants. At September 30, 2023, we had no outstanding borrowings from M&T and had the ability to borrow up to $20.0 million at an interest rate equal to the then-current Term SOFR rate plus 2.11%.

Atlantic States is a member of the FHLB of Pittsburgh. Through its membership, Atlantic States has the ability to issue debt to the FHLB of Pittsburgh in exchange for cash advances. Atlantic States has a fixed-rate cash advance of $35.0 million that was outstanding at September 30, 2023. The cash advance carries a fixed interest rate of 1.74% and is due in August 2024. The table below presents the amount of FHLB of Pittsburgh stock Atlantic States purchased, collateral pledged and assets related to Atlantic States’ membership in the FHLB of Pittsburgh at September 30, 2023.

FHLB of Pittsburgh stock purchased and owned	$	1,591,800
Collateral pledged, at par (carrying value $42,167,218)		47,017,596
Borrowing capacity currently available		4,456,902

Liabilities for Losses and Loss Expenses (Tables)

9 Months Ended

Sep. 30, 2023

Liabilities for Losses and Loss Expenses [Abstract]

Summary of Insurance Subsidiaries' Liabilities for Losses and Loss Expenses

We summarize activity in our insurance subsidiaries’ liabilities for losses and loss expenses as follows:

	Nine Months Ended September 30,
	2023			2022
	(in thousands)
Balance at January 1	$	1,121,046		$	1,077,620
Less reinsurance recoverable		(451,184	)		(451,261	)
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1		1,132			—
Net balance at January 1		670,994			626,359
Incurred related to:
Current year		461,799			445,855
Prior years		(15,775	)		(30,609	)
Total incurred		446,024			415,246
Paid related to:
Current year		230,214			209,051
Prior years		204,842			170,129
Total paid		435,056			379,180
Net balance at end of period		681,962			662,425
Plus reinsurance recoverable		431,392			445,701
Balance at end of period	$	1,113,354		$	1,108,126

Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net Income (Loss) Per Share [Abstract]
Minimum percentage of class A common stock declared dividend excess over class B dividend			10.00%
Class A Common Stock [Member]
Numerator: [Abstract]
Allocation of net income (loss)	$ (671)	$ (8,714)	$ 5,421	$ (4,529)
Denominator: [Abstract]
Weighted-average shares outstanding (in shares)	27,595,000	26,781,000	27,391,000	26,216,000
Basic net income (loss) per share (in dollars per share)	$ (0.02)	$ (0.33)	$ 0.2	$ (0.17)
Numerator: [Abstract]
Allocation of net income (loss)	$ (671)	$ (8,714)	$ 5,421	$ (4,529)
Denominator: [Abstract]
Number of shares used in basic computation (in shares)	27,595,000	26,781,000	27,391,000	26,216,000
Weighted-average shares effect of dilutive securities [Abstract]
Director and employee stock options (in shares)	0	0	117,000	0
Number of shares used in diluted computation (in shares)	27,595,000	26,781,000	27,508,000	26,216,000
Diluted net income (loss) per share (in dollars per share)	$ (0.02)	$ (0.33)	$ 0.2	$ (0.17)
Class B Common Stock [Member]
Numerator: [Abstract]
Allocation of net income (loss)	$ (134)	$ (1,662)	$ 975	$ (910)
Denominator: [Abstract]
Weighted-average shares outstanding (in shares)	5,577,000	5,577,000	5,577,000	5,577,000
Basic net income (loss) per share (in dollars per share)	$ (0.02)	$ (0.3)	$ 0.17	$ (0.16)
Numerator: [Abstract]
Allocation of net income (loss)	$ (134)	$ (1,662)	$ 975	$ (910)
Denominator: [Abstract]
Number of shares used in basic computation (in shares)	5,577,000	5,577,000	5,577,000	5,577,000
Weighted-average shares effect of dilutive securities [Abstract]
Director and employee stock options (in shares)	0	0	0	0
Number of shares used in diluted computation (in shares)	5,577,000	5,577,000	5,577,000	5,577,000
Diluted net income (loss) per share (in dollars per share)	$ (0.02)	$ (0.3)	$ 0.17	$ (0.16)
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings (Loss) Per Share [Abstract]
Number of options to purchase Class A shares excluded (in shares)	0	0	2,245,435	0

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Nov. 01, 2023
Entity Listings [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	0-15341
Entity Registrant Name	Donegal Group Inc.
Entity Central Index Key	0000800457
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	23-2424711
Entity Address, Address Line One	1195 River Road
Entity Address, Address Line Two	P.O. Box 302
Entity Address, City or Town	Marietta
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	17547
City Area Code	717
Local Phone Number	426-1931
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Common Class A [Member]
Entity Listings [Line Items]
Title of 12(b) Security	Class A Common Stock, $.01 par value
Trading Symbol	DGICA
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		27,668,853
Common Class B [Member]
Entity Listings [Line Items]
Title of 12(b) Security	Class B Common Stock, $.01 par value
Trading Symbol	DGICB
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		5,576,775

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Investments, Amortized Cost and Estimated Fair Value of Fixed Maturities by Contractual Maturity (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Held To Maturity [Abstract]
Due in one year or less, amortized cost	$ 22,133,000
Due after one year through five years, amortized cost	106,022,000
Due after five years through ten years, amortized cost	251,366,000
Due after ten years, amortized cost	295,877,000
Mortgage-backed securities, amortized cost	9,873,000
Held to maturity, amortized cost	685,271,000
Available For Sale [Abstract]
Due in one year or less, amortized cost	40,101,000
Due after one year through five years, amortized cost	175,077,000
Due after five years through ten years, amortized cost	102,498,000
Due after ten years, amortized cost	25,456,000
Mortgage-backed securities, amortized cost	285,619,000
Total available for sale, amortized cost	628,751,000	$ 571,913,000
Held To Maturity [Abstract]
Due in one year or less, estimated fair value	22,012,000
Due after one year through five years, estimated fair value	98,950,000
Due after five years through ten years, estimated fair value	217,144,000
Due after ten years, estimated fair value	225,272,000
Mortgage-backed securities, estimated fair value	9,125,000
Total held to maturity, estimated fair value	572,503,000	598,045,000
Available For Sale [Abstract]
Due in one year or less, estimated fair value	39,458,000
Due after one year through five years, estimated fair value	161,274,000
Due after five years through ten years, estimated fair value	89,399,000
Due after ten years, estimated fair value	20,589,000
Mortgage-backed securities, estimated fair value	255,820,000
Total available for sale, estimated fair value	$ 566,539,622	$ 523,791,931

Share-Based Compensation

9 Months Ended

Sep. 30, 2023

Share-Based Compensation [Abstract]

Share-Based Compensation

8 -	Share–Based Compensation

We measure all share-based payments to employees, including grants of stock options, and use a fair-value-based method for the recording of related compensation expense in our results of operations. In determining the expense we record for stock options granted to directors and employees of our subsidiaries and affiliates, we estimate the fair value of each option award on the date of grant using the Black-Scholes option pricing model. The significant assumptions we utilize in applying the Black-Scholes option pricing model are the risk-free interest rate, the expected term, the dividend yield and the expected volatility.

We recorded compensation expense related to our stock compensation plans of $182,185 and $158,966 for the three months ended September 30, 2023 and 2022, respectively, with a corresponding income tax benefit of $38,259 and $33,383, respectively. We recorded compensation expense related to our stock compensation plans of $683,439 and $644,751 for the nine months ended September 30, 2023 and 2022, respectively, with a corresponding income tax benefit of $143,522 and $135,398, respectively. At September 30, 2023, we had $966,925 of unrecognized compensation expense related to nonvested share-based compensation granted under our stock compensation plans that we expect to recognize over a weighted average period of approximately 1.5 years.

We received cash from option exercises under all stock compensation plans during the three months ended September 30, 2023 and 2022 of $ 848,891 and $2.9 million, respectively. We received cash from option exercises under all stock compensation plans during the nine months ended September 30, 2023 and 2022 of $5.5 million and $14.1 million, respectively. We realized actual tax benefits for the tax deductions related to those option exercises of $ 13,501 and $65,030 for the three months ended September 30, 2023 and 2022, respectively. We realized actual tax benefits for the tax deductions related to those option exercises of $126,644 and $329,842 for the nine months ended September 30, 2023 and 2022, respectively.

Income Taxes

9 Months Ended

Sep. 30, 2023

Income Taxes [Abstract]

Income Taxes

10 -	Income Taxes

At September 30, 2023 and December 31, 2022, respectively, we had no material unrecognized tax benefits or accrued interest and penalties. Tax years 2016 through 2022 remained open for examination at September 30, 2023. We provide a valuation allowance when we believe it is more likely than not that we will not realize some portion of our tax assets. We established a valuation allowance of $8.1 million for our net state operating loss carryforward. We have determined that we are not required to establish a valuation allowance for our other deferred tax assets of $43.4 million and $39.8 million at September 30, 2023 and December 31, 2022, respectively, because it is more likely than not that we will realize these deferred tax assets through reversals of existing temporary differences, future taxable income and the implementation of tax planning strategies.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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+ Details

Allowance for Expected Credit Losses (Tables)

9 Months Ended

Sep. 30, 2023

Allowance for Expected Credit Losses [Abstract]

Held-to-Maturity Fixed-Maturity Securities

The following table presents the balances for fixed maturities classified as held-to-maturity, net of the allowance for expected credit losses, at September 30, 2023 and 2022 and changes in the allowance for expected credit losses for the three and nine months ended September 30, 2023 and 2022.

	At and For the Three Months Ended September 30, 2023					At and For the Three Months Ended September 30, 2022
	Held-to- Maturity, Net of Allowance for Expected Credit Losses			Allowance for Expected Credit Losses		Held-to- Maturity, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
	(in thousands)
Balance at beginning of period		$	685,402	$	1,324	$	700,335	$	—
Current period change for expected credit losses					35				—
Balance at end of period		$	683,912	$	1,359	$	696,392	$	—

	At and For the Nine Months Ended September 30, 2023				At and For the Nine Months Ended September 30, 2022
	Held-to- Maturity, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses		Held-to- Maturity, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
	(in thousands)
Balance at beginning of period	$	688,439	$	—	$	668,105	$	—
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1				1,268				—
Current period change for expected credit losses				91				—
Balance at end of period	$	683,912	$	1,359	$	696,392	$	—

Reinsurance Receivable

The following table presents the balances for reinsurance receivable, net of the allowance for expected credit losses, at September 30, 2023 and 2022, and the changes in the allowance for expected credit losses for the three and nine months ended September 30, 2023 and 2022.

	At and For the Three Months Ended September 30, 2023					At and For the Three Months Ended September 30, 2022
	Reinsurance Receivable, Net of Allowance for Expected Credit Losses			Allowance for Expected Credit Losses		Reinsurance Receivable, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
	(in thousands)
Balance at beginning of period		$	460,681	$	1,567	$	445,151	$	—
Current period change for expected credit losses					38				—
Balance at end of period		$	437,889	$	1,605	$	451,847	$	—

	At and For the Nine Months Ended September 30, 2023				At and For the Nine Months Ended September 30, 2022
	Reinsurance Receivable, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses		Reinsurance Receivable, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
	(in thousands)
Balance at beginning of period	$	456,522	$	—	$	455,411	$	—
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1				1,132				—
Current period change for expected credit losses				473				—
Balance at end of period	$	437,889	$	1,605	$	451,847	$	—

Impact of New Accounting Standards (Policies)	9 Months Ended
Impact of New Accounting Standards (Policies)	Sep. 30, 2023
Impact of New Accounting Standards [Abstract]
Impact of New Accounting Standards	In September 2016, the FASB issued guidance that amended previous guidance on the impairment of financial instruments by adding an impairment model that requires an entity to recognize expected credit losses as an allowance rather than impairments as credit losses are incurred. The intent of this guidance is to reduce complexity and result in a more timely recognition of expected credit losses. In November 2019, the FASB issued guidance that delayed the effective date for “smaller reporting companies,” as defined in Item 10(f)(1) of Regulation S-K, to annual and interim reporting periods beginning after December 15, 2022 from December 15, 2019. We were a smaller reporting company at the time this guidance was issued, and our adoption of this guidance on January 1, 2023 resulted in an after-tax decrease in retained earnings of $1.9 million. The adoption of this guidance did not have a significant impact on our results of operations or cash flows.

Net Income (Loss) Per Share (Tables)

9 Months Ended

Sep. 30, 2023

Net Income (Loss) Per Share [Abstract]

Reconciliation of Numerators and Denominators Used in Basic and Diluted Per Share Computations

The table below presents for the periods indicated a reconciliation of the numerators and denominators we used to compute basic and diluted net income (loss) per share for our Class A common stock and our Class B common stock:

	Three Months Ended September 30,
	2023						2022
	Class A			Class B			Class A			Class B
	(in thousands, except per share data)
Basic net loss per share:
Numerator:
Allocation of net loss	$	(671	)	$	(134	)	$	(8,714	)	$	(1,662	)
Denominator:
Weighted-average shares outstanding		27,595			5,577			26,781			5,577
Basic net loss per share	$	(0.02	)	$	(0.02	)	$	(0.33	)	$	(0.30	)

Diluted net loss per share:
Numerator:
Allocation of net loss	$	(671	)	$	(134	)	$	(8,714	)	$	(1,662	)
Denominator:
Number of shares used in basic computation		27,595			5,577			26,781			5,577
Weighted-average shares effect of dilutive securities:
Director and employee stock options		—			—			—			—
Number of shares used in diluted computation		27,595			5,577			26,781			5,577
Diluted net loss per share	$	(0.02	)	$	(0.02	)	$	(0.33	)	$	(0.30	)

	Nine Months Ended September 30,
	2023				2022
	Class A		Class B		Class A			Class B
	(in thousands, except per share data)
Basic net income (loss) per share:
Numerator:
Allocation of net income (loss)	$	5,421	$	975	$	(4,529	)	$	(910	)
Denominator:
Weighted-average shares outstanding		27,391		5,577		26,216			5,577
Basic net income (loss) per share	$	0.20	$	0.17	$	(0.17	)	$	(0.16	)

Diluted net income (loss) per share:
Numerator:
Allocation of net income (loss)	$	5,421	$	975	$	(4,529	)	$	(910	)
Denominator:
Number of shares used in basic computation		27,391		5,577		26,216			5,577
Weighted-average shares effect of dilutive securities:
Director and employee stock options		117		—		—			—
Number of shares used in diluted computation		27,508		5,577		26,216			5,577
Diluted net income (loss) per share	$	0.20	$	0.17	$	(0.17	)	$	(0.16	)

Antidilutive Securities Excluded From Computation of Earnings Per Share

	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022

Number of options to purchase Class A shares excluded		—		—		2,245,435		—

Segment Information

9 Months Ended

Sep. 30, 2023

Segment Information [Abstract]

Segment Information

6 -	Segment Information

We evaluate the performance of our personal lines and commercial lines segments based upon the underwriting results of our insurance subsidiaries using statutory accounting principles (“SAP”) that various state insurance departments prescribe or permit. Our management uses SAP to measure the performance of our insurance subsidiaries instead of United States generally accepted accounting principles (“GAAP”). SAP financial measures are considered non-GAAP financial measures under applicable SEC rules because they include or exclude certain items that the most comparable GAAP financial measures do not ordinarily include or exclude.

Financial data by segment for the three and nine months ended September 30, 2023 and 2022 is as follows:

	Three Months Ended September 30,
	2023			2022
	(in thousands)
Revenues:
Premiums earned:
Commercial lines	$	135,432		$	127,497
Personal lines		88,961			78,625
GAAP premiums earned		224,393			206,122
Net investment income		10,536			8,569
Investment losses		(1,243	)		(2,358	)
Other		242			505
Total revenues	$	233,928		$	212,838
Loss before income tax benefit:
Underwriting gain (loss):
Commercial lines	$	9,957		$	(12,100	)
Personal lines		(20,016	)		(9,126	)
SAP underwriting loss		(10,059	)		(21,226	)
GAAP adjustments		(118	)		1,430
GAAP underwriting loss		(10,177	)		(19,796	)
Net investment income		10,536			8,569
Investment losses		(1,243	)		(2,358	)
Other		(121	)		216
Loss before income tax benefit	$	(1,005	)	$	(13,369	)

	Nine Months Ended September 30,
	2023			2022
	(in thousands)
Revenues:
Premiums earned:
Commercial lines	$	399,427		$	378,680
Personal lines		256,459			230,819
GAAP premiums earned		655,886			609,499
Net investment income		30,143			24,631
Investment gains (losses)		930			(10,811	)
Other		911			1,457
Total revenues	$	687,870		$	624,776
Income (loss) before income tax expense (benefit):
Underwriting loss:
Commercial lines	$	(4,024	)	$	(16,873	)
Personal lines		(24,950	)		(12,654	)
SAP underwriting loss		(28,974	)		(29,527	)
GAAP adjustments		5,968			7,984
GAAP underwriting loss		(23,006	)		(21,543	)
Net investment income		30,143			24,631
Investment gains (losses)		930			(10,811	)
Other		(522	)		1
Income (loss) before income tax expense (benefit)	$	7,545		$	(7,722	)

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Consolidated Statement of Stockholders' Equity - USD ($)	Common Stock [Member] Class A Common Stock [Member]	Common Stock [Member] Class A Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member] Class B Common Stock [Member]	Common Stock [Member] Class B Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-In Capital [Member]	Additional Paid-In Capital [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Other Comprehensive Income (Loss) [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Treasury Stock [Member]	Treasury Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Total	Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance at Dec. 31, 2021	$ 287,562		$ 56,492		$ 304,889,481		$ 3,283,551		$ 263,745,358		$ (41,226,357)		$ 531,036,087
Beginning balance (in shares) at Dec. 31, 2021	28,756,203		5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (stock compensation plans)	$ 335		$ 0		423,665		0		0		0		424,000
Issuance of common stock (stock compensation plans) (in shares)	33,407		0
Share-based compensation	$ 9		$ 0		256,451		0		0		0		256,460
Share-based compensation (in shares)	900		0
Net income (loss)	$ 0		$ 0		0		0		13,145,029		0		13,145,029
Cash dividends declared	0		0		0		0		(5,490)		0		(5,490)
Grant of stock options	0		0		98,409		0		(98,409)		0		0
Other comprehensive income (loss)	0		0		0		(20,590,225)		0		0		(20,590,225)
Ending balance at Mar. 31, 2022	$ 287,906		$ 56,492		305,668,006		(17,306,674)		276,786,488		(41,226,357)		524,265,861
Ending balance (in shares) at Mar. 31, 2022	28,790,510		5,649,240
Beginning balance at Dec. 31, 2021	$ 287,562		$ 56,492		304,889,481		3,283,551		263,745,358		(41,226,357)		531,036,087
Beginning balance (in shares) at Dec. 31, 2021	28,756,203		5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)													(5,438,599)
Other comprehensive income (loss)													(50,254,603)
Ending balance at Sep. 30, 2022	$ 298,400		$ 56,492		321,363,789		(46,971,052)		247,682,127		(41,226,357)		481,203,399
Ending balance (in shares) at Sep. 30, 2022	29,839,927		5,649,240
Beginning balance at Mar. 31, 2022	$ 287,906		$ 56,492		305,668,006		(17,306,674)		276,786,488		(41,226,357)		524,265,861
Beginning balance (in shares) at Mar. 31, 2022	28,790,510		5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (stock compensation plans)	$ 547		$ 0		736,349		0		0		0		736,896
Issuance of common stock (stock compensation plans) (in shares)	54,743		0
Share-based compensation	$ 7,759		$ 0		11,476,429		0		0		0		11,484,188
Share-based compensation (in shares)	775,898		0
Net income (loss)	$ 0		$ 0		0		0		(8,207,757)		0		(8,207,757)
Cash dividends declared	0		0		0		0		(5,086,617)		0		(5,086,617)
Grant of stock options	0		0		59,216		0		(59,216)		0		0
Other comprehensive income (loss)	0		0		0		(12,170,089)		0		0		(12,170,089)
Ending balance at Jun. 30, 2022	$ 296,212		$ 56,492		317,940,000		(29,476,763)		263,432,898		(41,226,357)		511,022,482
Ending balance (in shares) at Jun. 30, 2022	29,621,151		5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (stock compensation plans)	$ 235		$ 0		270,887		0		0		0		271,122
Issuance of common stock (stock compensation plans) (in shares)	23,454		0
Share-based compensation	$ 1,953		$ 0		3,013,995		0		0		0		3,015,948
Share-based compensation (in shares)	195,322		0
Net income (loss)	$ 0		$ 0		0		0		(10,375,871)		0		(10,375,871)
Cash dividends declared	0		0		0		0		(5,235,993)		0		(5,235,993)
Grant of stock options	0		0		138,907		0		(138,907)		0		0
Other comprehensive income (loss)	0		0		0		(17,494,289)		0		0		(17,494,289)
Ending balance at Sep. 30, 2022	$ 298,400		$ 56,492		321,363,789		(46,971,052)		247,682,127		(41,226,357)		481,203,399
Ending balance (in shares) at Sep. 30, 2022	29,839,927		5,649,240
Beginning balance at Dec. 31, 2022	$ 301,203		$ 56,492		325,601,647		(41,703,747)		240,563,774		(41,226,357)		483,593,012
Beginning balance (in shares) at Dec. 31, 2022	30,120,263		5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (stock compensation plans)	$ 350		$ 0		440,746		0		0		0		441,096
Issuance of common stock (stock compensation plans) (in shares)	35,045		0
Share-based compensation	$ 1,431		$ 0		2,218,355		0		0		0		2,219,786
Share-based compensation (in shares)	143,004		0
Net income (loss)	$ 0		$ 0		0		0		5,203,596		0		5,203,596
Cash dividends declared	0		0		0		0		(7,057)		0		(7,057)
Grant of stock options	0		0		114,724		0		(114,724)		0		0
Other comprehensive income (loss)	0		0		0		4,007,638		0		0		4,007,638
Ending balance at Mar. 31, 2023	$ 302,984		$ 56,492		328,375,472		(37,696,109)		243,749,687		(41,226,357)		493,562,169
Ending balance (ASU 2016-13 [Member]) at Mar. 31, 2023		$ 0		$ 0		$ 0		$ 0		$ (1,895,902)		$ 0		$ (1,895,902)
Ending balance (in shares) at Mar. 31, 2023	30,298,312		5,649,240
Ending balance (in shares) (ASU 2016-13 [Member]) at Mar. 31, 2023		0		0
Beginning balance at Dec. 31, 2022	$ 301,203		$ 56,492		325,601,647		(41,703,747)		240,563,774		(41,226,357)		483,593,012
Beginning balance (in shares) at Dec. 31, 2022	30,120,263		5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)													6,395,718
Other comprehensive income (loss)													(11,395,476)
Ending balance at Sep. 30, 2023	$ 306,297		$ 56,492		333,559,263		(50,295,321)		230,939,204		(41,226,357)		473,339,578
Ending balance (in shares) at Sep. 30, 2023	30,629,636		5,649,240
Beginning balance at Mar. 31, 2023	$ 302,984		$ 56,492		328,375,472		(37,696,109)		243,749,687		(41,226,357)		493,562,169
Beginning balance (in shares) at Mar. 31, 2023	30,298,312		5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (stock compensation plans)	$ 447		$ 0		668,933		0		0		0		669,380
Issuance of common stock (stock compensation plans) (in shares)	44,664		0
Share-based compensation	$ 1,958		$ 0		2,966,842		0		0		0		2,968,800
Share-based compensation (in shares)	195,893		0
Net income (loss)	$ 0		$ 0		0		0		1,997,423		0		1,997,423
Cash dividends declared	0		0		0		0		(5,498,873)		0		(5,498,873)
Grant of stock options	0		0		61,749		0		(61,749)		0		0
Other comprehensive income (loss)	0		0		0		(7,505,333)		0		0		(7,505,333)
Ending balance at Jun. 30, 2023	$ 305,389		$ 56,492		332,072,996		(45,201,442)		240,186,488		(41,226,357)		486,193,566
Ending balance (in shares) at Jun. 30, 2023	30,538,869		5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (stock compensation plans)	$ 289		$ 0		354,337		0		0		0		354,626
Issuance of common stock (stock compensation plans) (in shares)	28,912		0
Share-based compensation	$ 619		$ 0		1,030,458		0		0		0		1,031,077
Share-based compensation (in shares)	61,855		0
Net income (loss)	$ 0		$ 0		0		0		(805,301)		0		(805,301)
Cash dividends declared	0		0		0		0		(5,536,609)		0		(5,536,609)
Grant of stock options	0		0		101,472		0		(101,472)		0		0
Reclassification of held to maturity transfer	0		0		0		2,803,902		(2,803,902)		0		0
Other comprehensive income (loss)	0		0		0		(7,897,781)		0		0		(7,897,781)
Ending balance at Sep. 30, 2023	$ 306,297		$ 56,492		$ 333,559,263		$ (50,295,321)		$ 230,939,204		$ (41,226,357)		$ 473,339,578
Ending balance (in shares) at Sep. 30, 2023	30,629,636		5,649,240

Borrowings, Line of Credit (Details) - USD ($)	9 Months Ended
Borrowings, Line of Credit (Details) - USD ($)	Sep. 30, 2023	Aug. 31, 2020
FHLB of Pittsburgh [Member] \| Atlantic States [Member]
Federal Home Loan Bank of Stock Purchased, Collateral Pledged and Assets Related [Abstract]
FHLB stock purchased and owned	$ 1,591,800
Collateral pledged, at par (carrying value $42,167,218)	47,017,596
Borrowing capacity currently available	4,456,902
FHLB of Pittsburgh [Member] \| Atlantic States [Member] \| Asset Pledged as Collateral without Right [Member]
Federal Home Loan Bank of Stock Purchased, Collateral Pledged and Assets Related [Abstract]
Collateral pledged at carrying value	42,167,218
Lines of Credit [Member] \| Manufacturers and Traders Trust Company [Member]
Line of Credit Facility [Abstract]
Unsecured demand line of credit		$ 20,000,000
Outstanding borrowings	0
Line of credit facility remaining borrowing capacity	$ 20,000,000
Lines of Credit [Member] \| Manufacturers and Traders Trust Company [Member] \| SOFR [Member]
Line of Credit Facility [Abstract]
Interest rate	2.11%
Lines of Credit [Member] \| FHLB of Pittsburgh [Member] \| Atlantic States [Member]
Line of Credit Facility [Abstract]
Federal home loan bank, cash advance at fixed rate advances	$ 35,000,000
Fixed interest rate on advance	1.74%
Debt instrument due date	Aug. 31, 2024

Investments, Gross Investment Gains and Losses before Applicable Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Net Gains and Losses from Investments [Abstract]
Gross realized gains	$ 108,000	$ 726,000	$ 688,000	$ 2,718,000
Gross realized losses	661,000	322,000	3,060,000	1,246,000
Net realized (losses) gains	(553,000)	404,000	(2,372,000)	1,472,000
Gross unrealized gains on equity securities			8,014,000		$ 5,666,000
Gross unrealized losses on equity securities			(503,000)		$ (1,332,000)
Net investment (losses) gains	(1,242,521)	(2,357,634)	930,302	(10,810,594)
Fixed Maturities [Member]
Net Gains and Losses from Investments [Abstract]
Gross realized gains	0	326,000	295,000	998,000
Gross realized losses	237,000	73,000	2,585,000	173,000
Credit impairment charges	(35,000)	0	(91,000)	0
Real Estate [Member]
Net Gains and Losses from Investments [Abstract]
Gross realized gains	0	0	0	477,000
Equity Securities [Member]
Net Gains and Losses from Investments [Abstract]
Gross realized gains	108,000	400,000	393,000	1,243,000
Gross realized losses	424,000	249,000	475,000	1,073,000
Gross unrealized gains on equity securities		117,000	3,940,000	123,000
Gross unrealized gains on equity securities	(735,000)
Gross unrealized losses on equity securities		$ (2,879,000)	$ (547,000)	$ (12,406,000)
Gross unrealized losses on equity securities	$ 80,000

Allowance for Expected Credit Losses, Held-to-Maturity Fixed-Maturity Securities (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Held-to-Maturity, Net of Allowance for Expected Credit Losses [Abstract]
Balance at beginning of period	$ 685,402,000	$ 700,335,000	$ 688,439,360	$ 668,105,000
Balance at end of period	683,911,746	696,392,000	683,911,746	696,392,000
Allowance for Expected Credit Losses [Abstract]
Balance at beginning of period	1,324,000	0	$ 0	$ 0
Accounting Standards Update [Extensible Enumeration]			ASU 2016-13 [Member]	ASU 2016-13 [Member]
Current period change for expected credit losses	35,000	0	$ 91,000	$ 0
Balance at end of period	$ 1,358,977	$ 0	1,358,977	0
Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Expected Credit Losses [Abstract]
Balance at beginning of period			$ 1,268,000	$ 0

- Definition

Indicates amendment to accounting standards.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 72: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

+ Details

Allowance for Expected Credit Losses, Reinsurance Receivable (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Reinsurance Receivable, Net of Allowance for Expected Credit Losses [Abstract]
Balance at beginning of period	$ 460,681,000	$ 445,151,000	$ 456,522,223	$ 455,411,000
Balance at end of period	437,888,614	451,847,000	437,888,614	451,847,000
Allowance for Expected Credit Losses [Abstract]
Balance at beginning of period	1,567,000	0	$ 0	$ 0
Accounting Standards Update [Extensible Enumeration]			ASU 2016-13 [Member]	ASU 2016-13 [Member]
Current period change for expected credit losses	38,000	0	$ 473,000	$ 0
Balance at end of period	$ 1,604,771	$ 0	1,604,771	0
Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Expected Credit Losses [Abstract]
Balance at beginning of period			$ 1,132,000	$ 0

- Definition

Indicates amendment to accounting standards.

+ References

+ Details

Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Fixed maturities
Held to maturity, at amortized cost (net of allowance for expected credit losses of $1,358,977 and $0)	$ 683,911,746	$ 688,439,360
Available for sale, at fair value	566,539,622	523,791,931
Equity securities, at fair value	35,463,958	35,104,840
Short-term investments, at cost, which approximates fair value	20,370,551	57,321,111
Total investments	1,306,285,877	1,304,657,242
Cash	23,718,830	25,123,332
Accrued investment income	10,477,007	8,861,292
Premiums receivable	188,633,601	173,846,294
Reinsurance receivable (net of allowance for expected credit losses of $1,604,771 and $0)	437,888,614	456,522,223
Deferred policy acquisition costs	77,920,996	73,170,230
Deferred tax asset, net	23,790,808	21,603,017
Prepaid reinsurance premiums	173,147,044	160,591,399
Property and equipment, net	2,673,580	2,755,105
Accounts receivable - securities	0	1,842
Federal income taxes recoverable	7,974,138	8,510,897
Goodwill	5,625,354	5,625,354
Other intangible assets	958,010	958,010
Other	1,183,162	1,123,098
Total assets	2,260,277,021	2,243,349,335
Liabilities
Losses and loss expenses	1,113,354,318	1,121,045,758
Unearned premiums	617,325,983	577,653,130
Accrued expenses	4,107,224	4,226,390
Reinsurance balances payable	7,454,490	3,495,824
Borrowings under lines of credit	35,000,000	35,000,000
Cash dividends declared to stockholders	$ 0	$ 5,296,990
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Total liabilities	$ 1,786,937,443	$ 1,759,756,323
Stockholders' Equity
Preferred stock, $.01 par value, authorized 2,000,000 shares; none issued	0	0
Additional paid-in capital	333,559,263	325,601,647
Accumulated other comprehensive loss	(50,295,321)	(41,703,747)
Retained earnings	230,939,204	240,563,774
Treasury stock, at cost	(41,226,357)	(41,226,357)
Total stockholders' equity	473,339,578	483,593,012
Total liabilities and stockholders' equity	2,260,277,021	2,243,349,335
Class A Common Stock [Member]
Stockholders' Equity
Common stock	306,297	301,203
Class B Common Stock [Member]
Stockholders' Equity
Common stock	56,492	56,492
Related Party [Member]
Liabilities
Due to affiliate	1,189,483	5,173,289
Other	1,189,483	5,173,289
Nonrelated Party [Member]
Liabilities
Due to affiliate	8,505,945	7,864,942
Other	$ 8,505,945	$ 7,864,942

Segment Information (Details) - USD ($)	3 Months Ended		9 Months Ended
Segment Information (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Premiums earned [Abstract]
Premiums earned	$ 224,392,849	$ 206,121,826	$ 655,886,046	$ 609,498,939
Net investment income	10,536,488	8,568,671	30,143,025	24,631,398
Investment gains (losses)	(1,242,521)	(2,357,634)	930,302	(10,810,594)
Total revenues	233,928,250	212,838,248	687,869,940	624,776,114
Underwriting gain (loss) [Abstract]
Net investment income	10,536,488	8,568,671	30,143,025	24,631,398
Investment gains (losses)	(1,242,521)	(2,357,634)	930,302	(10,810,594)
Income (loss) before income tax expense (benefit)	(1,004,914)	(13,369,204)	7,544,997	(7,722,044)
Operating Segments [Member]
Premiums earned [Abstract]
Premiums earned	224,393,000	206,122,000	655,886,000	609,499,000
Net investment income	10,536,000	8,569,000	30,143,000	24,631,000
Investment gains (losses)	(1,243,000)	(2,358,000)	930,000	(10,811,000)
Other	242,000	505,000	911,000	1,457,000
Total revenues	233,928,000	212,838,000	687,870,000	624,776,000
Underwriting gain (loss) [Abstract]
SAP underwriting loss	(10,059,000)	(21,226,000)	(28,974,000)	(29,527,000)
GAAP adjustments	(118,000)	1,430,000	5,968,000	7,984,000
GAAP underwriting loss	(10,177,000)	(19,796,000)	(23,006,000)	(21,543,000)
Net investment income	10,536,000	8,569,000	30,143,000	24,631,000
Investment gains (losses)	(1,243,000)	(2,358,000)	930,000	(10,811,000)
Other	(121,000)	216,000	(522,000)	1,000
Income (loss) before income tax expense (benefit)	(1,005,000)	(13,369,000)	7,545,000	(7,722,000)
Commercial Lines [Member] \| Operating Segments [Member]
Premiums earned [Abstract]
Premiums earned	135,432,000	127,497,000	399,427,000	378,680,000
Underwriting gain (loss) [Abstract]
SAP underwriting loss	9,957,000	(12,100,000)	(4,024,000)	(16,873,000)
Personal Lines [Member] \| Operating Segments [Member]
Premiums earned [Abstract]
Premiums earned	88,961,000	78,625,000	256,459,000	230,819,000
Underwriting gain (loss) [Abstract]
SAP underwriting loss	$ (20,016,000)	$ (9,126,000)	$ (24,950,000)	$ (12,654,000)

Allowance for Expected Credit Losses

9 Months Ended

Sep. 30, 2023

Allowance for Expected Credit Losses [Abstract]

Allowance for Expected Credit Losses

12 -	Allowance for Expected Credit Losses

Held-to-Maturity Fixed-Maturity Securities

	At and For the Three Months Ended September 30, 2023					At and For the Three Months Ended September 30, 2022
	Held-to- Maturity, Net of Allowance for Expected Credit Losses			Allowance for Expected Credit Losses		Held-to- Maturity, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
	(in thousands)
Balance at beginning of period		$	685,402	$	1,324	$	700,335	$	—
Current period change for expected credit losses					35				—
Balance at end of period		$	683,912	$	1,359	$	696,392	$	—

	At and For the Nine Months Ended September 30, 2023				At and For the Nine Months Ended September 30, 2022
	Held-to- Maturity, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses		Held-to- Maturity, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
	(in thousands)
Balance at beginning of period	$	688,439	$	—	$	668,105	$	—
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1				1,268				—
Current period change for expected credit losses				91				—
Balance at end of period	$	683,912	$	1,359	$	696,392	$	—

Reinsurance Receivable

	At and For the Three Months Ended September 30, 2023					At and For the Three Months Ended September 30, 2022
	Reinsurance Receivable, Net of Allowance for Expected Credit Losses			Allowance for Expected Credit Losses		Reinsurance Receivable, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
	(in thousands)
Balance at beginning of period		$	460,681	$	1,567	$	445,151	$	—
Current period change for expected credit losses					38				—
Balance at end of period		$	437,889	$	1,605	$	451,847	$	—

	At and For the Nine Months Ended September 30, 2023				At and For the Nine Months Ended September 30, 2022
	Reinsurance Receivable, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses		Reinsurance Receivable, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
	(in thousands)
Balance at beginning of period	$	456,522	$	—	$	455,411	$	—
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1				1,132				—
Current period change for expected credit losses				473				—
Balance at end of period	$	437,889	$	1,605	$	451,847	$	—

Consolidated Statements of Income (Loss) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Investment gains (losses)	$ (1,242,521)	$ (2,357,634)	$ 930,302	$ (10,810,594)
Income tax expense (benefit)	(199,613)	(2,993,333)	1,149,279	(2,283,445)
Reclassification out of Accumulated Other Comprehensive Income [Member]
Revenues:
Investment gains (losses)	(237,611)	371,194	(2,289,648)	824,409
Income tax expense (benefit)	$ (49,898)	$ 77,951	$ (480,826)	$ 173,126

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Liabilities for Losses and Loss Expenses

9 Months Ended

Sep. 30, 2023

Liabilities for Losses and Loss Expenses [Abstract]

Liabilities for Losses and Loss Expenses

11 -	Liabilities for Losses and Loss Expenses

The establishment of appropriate liabilities for losses and loss expenses is an inherently uncertain process, and we can provide no assurance that our insurance subsidiaries’ ultimate liabilities for losses and loss expenses will not exceed their loss and loss expense reserves and have an adverse effect on our results of operations and financial condition. For example, legislative, judicial and regulatory actions may expand coverage definitions, retroactively mandate coverage or otherwise require our insurance subsidiaries to pay losses for damages that their policies explicitly excluded or did not intend to cover. Furthermore, we cannot predict the timing, frequency and extent of adjustments to our insurance subsidiaries’ estimated future liabilities, because the historical conditions and events that serve as a basis for our insurance subsidiaries’ estimates of ultimate claim costs may change. As is the case for substantially all property and casualty insurance companies, our insurance subsidiaries have found it necessary in the past to increase their estimated future liabilities for losses and loss expenses in certain periods, and, in other periods, their estimated future liabilities for losses and loss expenses have exceeded their actual liabilities for losses and loss expenses. Changes in our insurance subsidiaries’ estimate of their liabilities for losses and loss expenses generally reflect actual payments and their evaluation of information received subsequent to the prior reporting period.

We summarize activity in our insurance subsidiaries’ liabilities for losses and loss expenses as follows:

	Nine Months Ended September 30,
	2023			2022
	(in thousands)
Balance at January 1	$	1,121,046		$	1,077,620
Less reinsurance recoverable		(451,184	)		(451,261	)
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1		1,132			—
Net balance at January 1		670,994			626,359
Incurred related to:
Current year		461,799			445,855
Prior years		(15,775	)		(30,609	)
Total incurred		446,024			415,246
Paid related to:
Current year		230,214			209,051
Prior years		204,842			170,129
Total paid		435,056			379,180
Net balance at end of period		681,962			662,425
Plus reinsurance recoverable		431,392			445,701
Balance at end of period	$	1,113,354		$	1,108,126

Our insurance subsidiaries recognized a decrease in their liabilities for losses and loss expenses of prior years of $15.8 million and $30.6 million for the nine months ended September 30, 2023 and 2022, respectively. Our insurance subsidiaries made no significant changes in their reserving philosophy or claims management personnel, and they have made no significant offsetting changes in estimates that increased or decreased their loss and loss expense reserves in those years. The 2023 development represented 2.4% of the December 31, 2022 net carried reserves and resulted from lower-than-expected loss emergence or severity primarily in the commercial automobile, personal automobile and homeowners lines of business. The majority of the 2023 development related to decreases in the liabilities for losses and loss expenses of prior years for Atlantic States and MICO. The 2022 development represented 4.9% of the December 31, 2021 net carried reserves and resulted primarily from lower-than-expected loss emergence or severity in nearly all lines of business. The majority of the 2022 development related to decreases in the liabilities for losses and loss expenses of prior years for Atlantic States and MICO.

Short-duration contracts are contracts for which our insurance subsidiaries receive premiums that they recognize as revenue over the period of the contract in proportion to the amount of insurance protection our insurance subsidiaries provide. Our insurance subsidiaries consider the policies they issue to be short-duration contracts. We consider the material lines of business of our insurance subsidiaries to be personal automobile, homeowners, commercial automobile, commercial multi-peril and workers’ compensation.

Our insurance subsidiaries determine incurred but not reported (“IBNR”) reserves by subtracting the cumulative loss and loss expense amounts our insurance subsidiaries have paid and the case reserves our insurance subsidiaries have established at the balance sheet date from their actuaries’ estimate of the ultimate cost of losses and loss expenses. Accordingly, the IBNR reserves of our insurance subsidiaries include their actuaries’ projections of the cost of unreported claims as well as their actuaries’ projected development of case reserves on known claims and reopened claims. Our insurance subsidiaries’ methodology for estimating IBNR reserves has been in place for many years, and their actuaries made no significant changes to that methodology during the nine months ended September 30, 2023.

The actuaries for our insurance subsidiaries generally prepare an initial estimate for ultimate losses and loss expenses for the current accident year by multiplying earned premium by an ‘‘a priori,’’ or expected, loss ratio for each line of business our insurance subsidiaries write. Expected loss ratios represent the actuaries’ expectation of losses at the time our insurance subsidiaries price and write their policies and before the emergence of any actual claims experience. The actuaries determine an expected loss ratio by analyzing historical experience and adjusting for loss cost trends, loss frequency and severity trends, premium rate level changes, reported and paid loss emergence patterns and other known or observed factors.

The actuaries use a variety of actuarial methods to estimate the ultimate cost of losses and loss expenses. These methods include paid loss development, incurred loss development and the Bornhuetter-Ferguson method from which the actuaries select loss development factor assumptions. The actuaries base their selection of a point estimate on a judgmental weighting of the estimates each of these methods produce.

The actuaries consider loss frequency and severity trends when they develop expected loss ratios and point estimates. Loss frequency is a measure of the number of claims per unit of insured exposure, and loss severity is a measure of the average size of claims. Factors that affect loss frequency include changes in weather patterns and economic activity. Factors that affect loss severity include changes in policy limits, reinsurance retentions, inflation rates and judicial interpretations.

Our insurance subsidiaries create a claim file when they receive notice of an actual demand for payment, an event that may lead to a demand for payment or when they otherwise determine that a demand for payment could potentially lead to a future demand for payment on another coverage under the same policy or another policy they have issued. In recent years, our insurance subsidiaries have noted an increase in the period of time between the occurrence of a casualty loss event and the date at which they receive notice of a liability claim. Changes in the length of time between the loss occurrence date and the claim reporting date affect the actuaries’ ability to predict loss frequency accurately and the amount of IBNR reserves our insurance subsidiaries require.

Our insurance subsidiaries generally create a claim file for a policy at the claimant level by type of coverage and generally recognize one count for each claim event. In certain lines of business where it is common for multiple parties to claim damages arising from a single claim event, our insurance subsidiaries recognize one count for each claimant involved in the event. Atlantic States recognizes one count for each claim event, or claimant involved in a multiple-party claim event, related to losses Atlantic States assumes through its participation in its pooling agreement with Donegal Mutual. Our insurance subsidiaries accumulate the claim counts and report them by line of business.

Impact of New Accounting Standards (Details) $ in Millions	36 Months Ended
Impact of New Accounting Standards (Details) $ in Millions	Dec. 15, 2022 USD ($)
Impact of New Accounting Standard [Abstract]
After tax decrease in retained earnings	$ (1.9)

Impact of New Accounting Standards

9 Months Ended

Sep. 30, 2023

Impact of New Accounting Standards [Abstract]

Impact of New Accounting Standards

13 -	Impact of New Accounting Standards

In September 2016, the FASB issued guidance that amended previous guidance on the impairment of financial instruments by adding an impairment model that requires an entity to recognize expected credit losses as an allowance rather than impairments as credit losses are incurred. The intent of this guidance is to reduce complexity and result in a more timely recognition of expected credit losses. In November 2019, the FASB issued guidance that delayed the effective date for “smaller reporting companies,” as defined in Item 10(f)(1) of Regulation S-K, to annual and interim reporting periods beginning after December 15, 2022 from December 15, 2019. We were a smaller reporting company at the time this guidance was issued, and our adoption of this guidance on January 1, 2023 resulted in an after-tax decrease in retained earnings of $1.9 million. The adoption of this guidance did not have a significant impact on our results of operations or cash flows.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480016/944-40-65-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(ii)
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section 65
-Paragraph 2
-Subparagraph (g)(2)(iii)
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 65
-Paragraph 2
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480016/944-40-65-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483194/926-20-65-2

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 926
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (f)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483194/926-20-65-2

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480530/250-10-S99-6

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 250
-Publisher FASB
-URI https://asc.fasb.org//250/tableOfContent

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (d)(1)
-SubTopic 20
-Topic 310
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481925/310-20-65-2

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (d)(2)
-SubTopic 20
-Topic 310
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481925/310-20-65-2

+ Details

Borrowings (Tables)

9 Months Ended

Sep. 30, 2023

FHLB of Pittsburgh [Member]

Line of Credit Facility [Line Items]

FHLB of Stock Purchased, Collateral Pledged and Assets Related

The table below presents the amount of FHLB of Pittsburgh stock Atlantic States purchased, collateral pledged and assets related to Atlantic States’ membership in the FHLB of Pittsburgh at September 30, 2023.

FHLB of Pittsburgh stock purchased and owned	$	1,591,800
Collateral pledged, at par (carrying value $42,167,218)		47,017,596
Borrowing capacity currently available		4,456,902

Fair Value Measurements

9 Months Ended

Sep. 30, 2023

Fair Value Measurements [Abstract]

Fair Value Measurements

9 -	Fair Value Measurements

We account for financial assets using a framework that establishes a hierarchy that ranks the quality and reliability of the inputs, or assumptions, we use in the determination of fair value, and we classify financial assets and liabilities carried at fair value in one of the following three categories:

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; and

Level 3 – unobservable inputs not corroborated by market data.

For investments that have quoted market prices in active markets, we use the quoted market price as fair value and include these investments in Level 1 of the fair value hierarchy. We classify publicly-traded equity securities as Level 1. When quoted market prices in active markets are not available, we base fair values on quoted market prices of comparable instruments or price estimates we obtain from independent pricing services and include these investments in Level 2 of the fair value hierarchy. We classify our fixed maturity investments and non-publicly traded equity securities as Level 2. Our fixed maturity investments consist of U.S. Treasury securities and obligations of U.S. government corporations and agencies, obligations of states and political subdivisions, corporate securities and mortgage-backed securities.

We present our investments in available-for-sale fixed maturity and equity securities at estimated fair value. The estimated fair value of a security may differ from the amount that could be realized if we sold the security in a forced transaction. In addition, the valuation of fixed maturity investments is more subjective when markets are less liquid, increasing the potential that the estimated fair value does not reflect the price at which an actual transaction would occur. We utilize nationally recognized independent pricing services to estimate fair values or obtain market quotations for substantially all of our fixed maturity and equity investments. We generally obtain two prices per security. These pricing services utilize market quotations for fixed maturity and equity securities that have quoted prices in active markets. For fixed maturity securities that generally do not trade on a daily basis, the pricing services prepare estimates of fair value measurements based predominantly on observable market inputs. The pricing services do not use broker quotes in determining the fair values of our investments. Our investment personnel review the estimates of fair value the pricing services provide to verify that the estimates we obtain from the pricing services are representative of fair values based upon our investment personnel’s general knowledge of the market, their research findings related to unusual fluctuations in value and their comparison of such values to execution prices for similar securities. Our investment personnel monitor the market and are familiar with current trading ranges for similar securities and the pricing of specific investments. Our investment personnel review all pricing estimates that we receive from the pricing services against their expectations with respect to pricing based on fair market curves, security ratings, coupon rates, security types and recent trading activity. Our investment personnel periodically review documentation with respect to the pricing services’ pricing methodology that they obtain to determine if the primary pricing sources, market inputs and pricing frequency for various security types are reasonable. At September 30, 2023, we received two estimates per security from the pricing services, and we priced substantially all of our Level 1 and Level 2 investments using those prices. In our review of the estimates the pricing services provided at September 30, 2023, we did not identify any material discrepancies, and we did not make any adjustments to the estimates the pricing services provided.

We present our cash and short-term investments at estimated fair value. We classify these items as Level 1.

The carrying values we report in our balance sheet for premium receivables, reinsurance receivables related to paid losses and loss expenses and reinsurance balances payable approximate their fair values. The carrying amounts we report in our balance sheets for our borrowings under lines of credit approximate their fair values. We classify these items as Level 3.

We evaluate our assets and liabilities to determine the appropriate level at which to classify them for each reporting period.

The following table presents our fair value measurements for our investments in available-for-sale fixed maturity and equity securities at September 30, 2023:

	Fair Value Measurements Using
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in thousands)
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	82,151	$	—	$	82,151	$	—
Obligations of states and political subdivisions		35,546		—		35,546		—
Corporate securities		193,023		—		193,023		—
Mortgage-backed securities		255,820		—		255,820		—
Equity securities		35,464		33,472		1,992		—
Total investments in the fair value hierarchy	$	602,004	$	33,472	$	568,532	$	—

The following table presents our fair value measurements for our investments in available-for-sale fixed maturity and equity securities at December 31, 2022:

	Fair Value Measurements Using
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in thousands)
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	63,522	$	—	$	63,522	$	—
Obligations of states and political subdivisions		40,156		—		40,156		—
Corporate securities		202,838		—		202,838		—
Mortgage-backed securities		217,276		—		217,276		—
Equity securities		35,105		32,821		2,284		—
Totals	$	558,897	$	32,821	$	526,076	$	—

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Investments (Tables)

9 Months Ended

Sep. 30, 2023

Investments [Abstract]

Amortized Cost and Estimated Fair Values of Fixed Maturities

The amortized cost and estimated fair values of our fixed maturities at September 30, 2023 were as follows:

	Carrying Value		Allowance for Credit Losses		Amortized Cost			Gross Unrealized Gains			Gross Unrealized Losses			Estimated Fair Value
					(in thousands)
Held to Maturity
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	91,484	$	55		$	91,539		$	—		$	12,921		$	78,618
Obligations of states and political subdivisions		379,764		298			380,062			454			75,269			305,247
Corporate securities		202,797		1,000			203,797			—			24,284			179,513
Mortgage-backed securities		9,867		6			9,873			—			748			9,125
Totals	$	683,912	$	1,359		$	685,271		$	454		$	113,222		$	572,503

	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(in thousands)
Available for Sale
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	88,636	$	—	$	6,485	$	82,151
Obligations of states and political subdivisions		42,173		7		6,634		35,546
Corporate securities		212,323		—		19,300		193,023
Mortgage-backed securities		285,619		—		29,799		255,820
Totals	$	628,751	$	7	$	62,218	$	566,540

The amortized cost and estimated fair values of our fixed maturities at December 31, 2022 were as follows:

	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(in thousands)
Held to Maturity
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	103,362	$	1	$	10,566	$	92,797
Obligations of states and political subdivisions		382,097		1,810		60,494		323,413
Corporate securities		190,949		—		20,510		170,439
Mortgage-backed securities		12,031		—		635		11,396
Totals	$	688,439	$	1,811	$	92,205	$	598,045

	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(in thousands)
Available for Sale
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	68,538	$	109	$	5,125	$	63,522
Obligations of states and political subdivisions		45,448		34		5,326		40,156
Corporate securities		218,041		8		15,211		202,838
Mortgage-backed securities		239,886		155		22,765		217,276
Totals	$	571,913	$	306	$	48,427	$	523,792

Amortized Cost and Estimated Fair Value of Fixed Maturities by Contractual Maturity

We show below the amortized cost and estimated fair value of our fixed maturities at September 30, 2023 by contractual maturity. Expected maturities may differ from contractual maturities because issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties.

	Amortized Cost		Estimated Fair Value
	(in thousands)
Held to maturity
Due in one year or less	$	22,133	$	22,012
Due after one year through five years		106,022		98,950
Due after five years through ten years		251,366		217,144
Due after ten years		295,877		225,272
Mortgage-backed securities		9,873		9,125
Total held to maturity	$	685,271	$	572,503

Available for sale
Due in one year or less	$	40,101	$	39,458
Due after one year through five years		175,077		161,274
Due after five years through ten years		102,498		89,399
Due after ten years		25,456		20,589
Mortgage-backed securities		285,619		255,820
Total available for sale	$	628,751	$	566,540

Cost and Estimated Fair Values of Equity Securities

The cost and estimated fair values of our equity securities at September 30, 2023 were as follows:

	Cost		Gross Gains		Gross Losses		Estimated Fair Value
	(in thousands)
Equity securities	$	27,953	$	8,014	$	503	$	35,464

The cost and estimated fair values of our equity securities at December 31, 2022 were as follows:

	Cost		Gross Gains		Gross Losses		Estimated Fair Value
	(in thousands)
Equity securities	$	30,771	$	5,666	$	1,332	$	35,105

Gross Investment Gains and Losses before Applicable Income Taxes

We present below gross gains and losses from investments and the change in the difference between fair value and cost of investments:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2023			2022			2023			2022
	(in thousands)						(in thousands)
Gross realized gains:
Fixed maturities	$	—		$	326		$	295		$	998
Equity securities		108			400			393			1,243
Real estate		—			—			—			477
		108			726			688			2,718
Gross realized losses:
Fixed maturities		237			73			2,585			173
Equity securities		424			249			475			1,073
		661			322			3,060			1,246
Net realized (losses) gains		(553	)		404			(2,372	)		1,472
Gross unrealized gains on equity securities		(735	)		117			3,940			123
Gross unrealized losses on equity securities		80			(2,879	)		(547	)		(12,406	)
Fixed maturities - credit impairment charges		(35	)		—			(91	)		—
Net investment (losses) gains	$	(1,243	)	$	(2,358	)	$	930		$	(10,811	)

Fixed Maturities with Unrealized Losses

We held fixed maturities with unrealized losses representing declines that we considered temporary at September 30, 2023 as follows:

	Less Than 12 Months				More Than 12 Months
	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
	(in thousands)
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	51,076	$	1,224	$	109,693	$	18,182
Obligations of states and political subdivisions		38,870		1,965		281,436		79,938
Corporate securities		33,707		2,325		338,829		41,259
Mortgage-backed securities		89,676		3,221		175,269		27,326
Totals	$	213,329	$	8,735	$	905,227	$	166,705

We held fixed maturities with unrealized losses representing declines that we considered temporary at December 31, 2022 as follows:

	Less Than 12 Months				More Than 12 Months
	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
	(in thousands)
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	90,245	$	5,327	$	47,238	$	10,364
Obligations of states and political subdivisions		261,465		49,327		47,945		16,493
Corporate securities		298,706		22,272		72,959		13,449
Mortgage-backed securities		143,886		10,941		69,879		12,459
Totals	$	794,302	$	87,867	$	238,021	$	52,765

Fair Value Measurements (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	$ 566,539,622	$ 523,791,931
Equity securities, at fair value	35,463,958	35,104,840
U.S. Treasury Securities and Obligations of U.S. Government Corporations and Agencies [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	82,151,000	63,522,000
Obligations of States and Political Subdivisions [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	35,546,000	40,156,000
Mortgage-Backed Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	255,820,000	217,276,000
Recurring Basis [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Equity securities, at fair value	35,464,000	35,105,000
Investments in the fair value hierarchy	602,004,000	558,897,000
Recurring Basis [Member] \| U.S. Treasury Securities and Obligations of U.S. Government Corporations and Agencies [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	82,151,000	63,522,000
Recurring Basis [Member] \| Obligations of States and Political Subdivisions [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	35,546,000	40,156,000
Recurring Basis [Member] \| Corporate Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	193,023,000	202,838,000
Recurring Basis [Member] \| Mortgage-Backed Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	255,820,000	217,276,000
Recurring Basis [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Equity securities, at fair value	33,472,000	32,821,000
Investments in the fair value hierarchy	33,472,000	32,821,000
Recurring Basis [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| U.S. Treasury Securities and Obligations of U.S. Government Corporations and Agencies [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	0	0
Recurring Basis [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Obligations of States and Political Subdivisions [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	0	0
Recurring Basis [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Corporate Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	0	0
Recurring Basis [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Mortgage-Backed Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	0	0
Recurring Basis [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Equity securities, at fair value	1,992,000	2,284,000
Investments in the fair value hierarchy	568,532,000	526,076,000
Recurring Basis [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| U.S. Treasury Securities and Obligations of U.S. Government Corporations and Agencies [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	82,151,000	63,522,000
Recurring Basis [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Obligations of States and Political Subdivisions [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	35,546,000	40,156,000
Recurring Basis [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Corporate Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	193,023,000	202,838,000
Recurring Basis [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Mortgage-Backed Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	255,820,000	217,276,000
Recurring Basis [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Equity securities, at fair value	0	0
Investments in the fair value hierarchy	0	0
Recurring Basis [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| U.S. Treasury Securities and Obligations of U.S. Government Corporations and Agencies [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	0	0
Recurring Basis [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Obligations of States and Political Subdivisions [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	0	0
Recurring Basis [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Corporate Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	0	0
Recurring Basis [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Mortgage-Backed Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	$ 0	$ 0

Segment Information (Tables)

9 Months Ended

Sep. 30, 2023

Segment Information [Abstract]

Financial Data by Segment

Financial data by segment for the three and nine months ended September 30, 2023 and 2022 is as follows:

	Three Months Ended September 30,
	2023			2022
	(in thousands)
Revenues:
Premiums earned:
Commercial lines	$	135,432		$	127,497
Personal lines		88,961			78,625
GAAP premiums earned		224,393			206,122
Net investment income		10,536			8,569
Investment losses		(1,243	)		(2,358	)
Other		242			505
Total revenues	$	233,928		$	212,838
Loss before income tax benefit:
Underwriting gain (loss):
Commercial lines	$	9,957		$	(12,100	)
Personal lines		(20,016	)		(9,126	)
SAP underwriting loss		(10,059	)		(21,226	)
GAAP adjustments		(118	)		1,430
GAAP underwriting loss		(10,177	)		(19,796	)
Net investment income		10,536			8,569
Investment losses		(1,243	)		(2,358	)
Other		(121	)		216
Loss before income tax benefit	$	(1,005	)	$	(13,369	)

	Nine Months Ended September 30,
	2023			2022
	(in thousands)
Revenues:
Premiums earned:
Commercial lines	$	399,427		$	378,680
Personal lines		256,459			230,819
GAAP premiums earned		655,886			609,499
Net investment income		30,143			24,631
Investment gains (losses)		930			(10,811	)
Other		911			1,457
Total revenues	$	687,870		$	624,776
Income (loss) before income tax expense (benefit):
Underwriting loss:
Commercial lines	$	(4,024	)	$	(16,873	)
Personal lines		(24,950	)		(12,654	)
SAP underwriting loss		(28,974	)		(29,527	)
GAAP adjustments		5,968			7,984
GAAP underwriting loss		(23,006	)		(21,543	)
Net investment income		30,143			24,631
Investment gains (losses)		930			(10,811	)
Other		(522	)		1
Income (loss) before income tax expense (benefit)	$	7,545		$	(7,722	)

Investments, Amortized Cost and Estimated Fair Values of Fixed Maturities (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Amortized Cost and Estimated Fair Values of Fixed Maturities [Abstract]
Held to maturity, carrying value	$ 683,911,746	$ 685,402,000	$ 688,439,360	$ 696,392,000	$ 700,335,000	$ 668,105,000
Held to maturity, allowance for credit loss	1,358,977	$ 1,324,000	0	$ 0	$ 0	$ 0
Held to maturity, amortized cost	685,271,000
Held to maturity, gross unrealized gains	454,000		1,811,000
Held to maturity, gross unrealized losses	113,222,000		92,205,000
Held to maturity, estimated fair value	572,503,000		598,045,000
Total available for sale, amortized cost	628,751,000		571,913,000
Available for sale, gross unrealized gains	7,000		306,000
Available for sale, gross unrealized losses	62,218,000		48,427,000
Available for sale, estimated fair value	566,539,622		523,791,931
U.S. Treasury Securities and Obligations of U.S. Government Corporations and Agencies [Member]
Amortized Cost and Estimated Fair Values of Fixed Maturities [Abstract]
Held to maturity, carrying value	91,484,000		103,362,000
Held to maturity, allowance for credit loss	55,000
Held to maturity, amortized cost	91,539,000
Held to maturity, gross unrealized gains	0		1,000
Held to maturity, gross unrealized losses	12,921,000		10,566,000
Held to maturity, estimated fair value	78,618,000		92,797,000
Total available for sale, amortized cost	88,636,000		68,538,000
Available for sale, gross unrealized gains	0		109,000
Available for sale, gross unrealized losses	6,485,000		5,125,000
Available for sale, estimated fair value	82,151,000		63,522,000
Obligations of States and Political Subdivisions [Member]
Amortized Cost and Estimated Fair Values of Fixed Maturities [Abstract]
Held to maturity, carrying value	379,764,000		382,097,000
Held to maturity, allowance for credit loss	298,000
Held to maturity, amortized cost	380,062,000
Held to maturity, gross unrealized gains	454,000		1,810,000
Held to maturity, gross unrealized losses	75,269,000		60,494,000
Held to maturity, estimated fair value	305,247,000		323,413,000
Total available for sale, amortized cost	42,173,000		45,448,000
Available for sale, gross unrealized gains	7,000		34,000
Available for sale, gross unrealized losses	6,634,000		5,326,000
Available for sale, estimated fair value	35,546,000		40,156,000
Corporate Securities [Member]
Amortized Cost and Estimated Fair Values of Fixed Maturities [Abstract]
Held to maturity, carrying value	202,797,000		190,949,000
Held to maturity, allowance for credit loss	1,000,000
Held to maturity, amortized cost	203,797,000
Held to maturity, gross unrealized gains	0		0
Held to maturity, gross unrealized losses	24,284,000		20,510,000
Held to maturity, estimated fair value	179,513,000		170,439,000
Total available for sale, amortized cost	212,323,000		218,041,000
Available for sale, gross unrealized gains	0		8,000
Available for sale, gross unrealized losses	19,300,000		15,211,000
Available for sale, estimated fair value	193,023,000		202,838,000
Mortgage-Backed Securities [Member]
Amortized Cost and Estimated Fair Values of Fixed Maturities [Abstract]
Held to maturity, carrying value	9,867,000		12,031,000
Held to maturity, allowance for credit loss	6,000
Held to maturity, amortized cost	9,873,000
Held to maturity, gross unrealized gains	0		0
Held to maturity, gross unrealized losses	748,000		635,000
Held to maturity, estimated fair value	9,125,000		11,396,000
Total available for sale, amortized cost	285,619,000		239,886,000
Available for sale, gross unrealized gains	0		155,000
Available for sale, gross unrealized losses	29,799,000		22,765,000
Available for sale, estimated fair value	$ 255,820,000		$ 217,276,000

Share-Based Compensation (Details) - USD ($)	3 Months Ended		9 Months Ended
Share-Based Compensation (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation [Abstract]
Compensation expense in stock compensation plans	$ 182,185	$ 158,966	$ 683,439	$ 644,751
Income tax benefit of stock compensation plans	38,259	33,383	143,522	135,398
Unrecognized compensation expense related to nonvested share-based compensation granted under the plan	966,925		$ 966,925
Weighted average period of unrecognized compensation expense			1 year 6 months
Cash from option exercises	848,891	2,900,000	$ 5,500,000	14,100,000
Tax benefit for tax deductions related to option exercises	$ 13,501	$ 65,030	$ 126,644	$ 329,842

Organization (Policies)	9 Months Ended
Organization (Policies)	Sep. 30, 2023
Organization [Abstract]
Organization	Donegal Mutual Insurance Company (“Donegal Mutual”) organized us as an insurance holding company on August 26, 1986. Our insurance subsidiaries, Atlantic States Insurance Company (“Atlantic States”), Michigan Insurance Company (“MICO”), Southern Insurance Company of Virginia (“Southern”) and the Peninsula Insurance Group (“Peninsula”), which consists of Peninsula Indemnity Company and The Peninsula Insurance Company, and our affiliates write personal and commercial lines of property and casualty coverages exclusively through a network of independent insurance agents in certain Mid-Atlantic, Midwestern, New England, Southern and Southwestern states. At September 30, 2023, we had three segments: our investment function, our commercial lines of insurance and our personal lines of insurance. The commercial lines products of our insurance subsidiaries consist primarily of commercial automobile, commercial multi-peril and workers’ compensation policies. The personal lines products of our insurance subsidiaries consist primarily of homeowners and private passenger automobile policies. At September 30, 2023, Donegal Mutual held approximately 44% of our outstanding Class A common stock and approximately 84% of our outstanding Class B common stock. This ownership provides Donegal Mutual with approximately 71% of the total voting power of our common stock. Our insurance subsidiaries and Donegal Mutual have interrelated operations due to a pooling agreement and other intercompany agreements and transactions. While each company maintains its separate corporate existence, our insurance subsidiaries and Donegal Mutual conduct business together as the Donegal Insurance Group. As such, Donegal Mutual and our insurance subsidiaries share the same business philosophy, the same management, the same employees and the same facilities and offer the same types of insurance products. Atlantic States, our largest subsidiary, participates in a proportional reinsurance agreement, or pooling agreement, with Donegal Mutual. Under the pooling agreement, Donegal Mutual and Atlantic States contribute substantially all of their respective premiums, losses and loss expenses to the underwriting pool, and the underwriting pool, acting through Donegal Mutual, then allocates 80% of the pooled business to Atlantic States. Thus, Donegal Mutual and Atlantic States share the underwriting results of the pooled business in proportion to their respective participation in the underwriting pool. In addition, Donegal Mutual has 100% quota-share reinsurance agreements with Mountain States Commercial Insurance Company, Mountain States Indemnity Company and Southern Mutual Insurance Company. Donegal Mutual places its assumed business from these companies into the underwriting pool. The same executive management and underwriting personnel administer products, classes of business underwritten, pricing practices and underwriting standards of Donegal Mutual and our insurance subsidiaries. In addition, as the Donegal Insurance Group, Donegal Mutual and our insurance subsidiaries share a combined business plan to achieve market penetration and underwriting profitability objectives. The products our insurance subsidiaries and Donegal Mutual market are generally complementary, thereby allowing the Donegal Insurance Group to offer a broader range of products to a given market and to expand the Donegal Insurance Group’s ability to service an entire personal lines or commercial lines account. Distinctions within the products of Donegal Mutual and our insurance subsidiaries generally relate to specific risk profiles targeted within similar classes of business, such as preferred tier versus standard tier products, but we do not allocate all of the standard risk gradients to one company. Therefore, the underwriting profitability of the business the individual companies write directly will vary. However, the underwriting pool homogenizes the risk characteristics of all business that Donegal Mutual and Atlantic States write directly. The business Atlantic States derives from the underwriting pool represents a significant percentage of our total consolidated revenues.

Income Taxes (Details) - USD ($) $ in Millions	9 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Abstract]
Other deferred tax assets, net	$ 43.4	$ 39.8
DGI Parent [Member]
Operating Loss Carryforwards [Abstract]
Valuation allowance related to the portion of operating loss carryforwards	$ 8.1
Earliest Tax Year [Member]
Operating Loss Carryforwards [Abstract]
Tax years open for examination	2016
Latest Tax Year [Member]
Operating Loss Carryforwards [Abstract]
Tax years open for examination	2022

Consolidated Statements of Income (Loss) - USD ($)	3 Months Ended		9 Months Ended
Consolidated Statements of Income (Loss) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Net premiums earned	$ 224,392,849	$ 206,121,826	$ 655,886,046	$ 609,498,939
Investment income, net of investment expenses	10,536,488	8,568,671	30,143,025	24,631,398
Net investment gains (losses)	(1,242,521)	(2,357,634)	930,302	(10,810,594)
Lease income	85,663	91,679	261,718	294,529
Installment payment fees	155,771	413,706	648,849	1,161,842
Total revenues	233,928,250	212,838,248	687,869,940	624,776,114
Expenses:
Net losses and loss expenses	156,683,024	155,754,256	446,023,609	415,245,619
Amortization of deferred policy acquisition costs	39,332,000	35,513,000	115,065,000	104,867,000
Other underwriting expenses	37,155,385	33,411,529	113,715,159	106,753,031
Policyholder dividends	1,399,310	1,239,154	4,088,288	4,176,649
Interest	156,318	71,430	463,911	464,188
Other expenses, net	207,127	218,083	968,976	991,671
Total expenses	234,933,164	226,207,452	680,324,943	632,498,158
Income (loss) before income tax expense (benefit)	(1,004,914)	(13,369,204)	7,544,997	(7,722,044)
Income tax expense (benefit)	(199,613)	(2,993,333)	1,149,279	(2,283,445)
Net income (loss)	$ (805,301)	$ (10,375,871)	$ 6,395,718	$ (5,438,599)
Class A Common Stock [Member]
Net income (loss) per share:
Basic (in dollars per share)	$ (0.02)	$ (0.33)	$ 0.2	$ (0.17)
Diluted (in dollars per share)	(0.02)	(0.33)	0.2	(0.17)
Class B Common Stock [Member]
Net income (loss) per share:
Basic (in dollars per share)	(0.02)	(0.3)	0.17	(0.16)
Diluted (in dollars per share)	$ (0.02)	$ (0.3)	$ 0.17	$ (0.16)

Investments, Fixed Maturities with Unrealized Losses (Details) $ in Thousands	Sep. 30, 2023 USD ($) Securities	Dec. 31, 2022 USD ($)
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Less than 12 months, fair value	$ 213,329	$ 794,302
Less than 12 months, unrealized losses	8,735	87,867
More than 12 months, fair value	905,227	238,021
More than 12 months, unrealized losses	$ 166,705	52,765
Number of fixed maturity securities classified as available for sale \| Securities	931
U.S. Treasury Securities and Obligations of U.S. Government Corporations and Agencies [Member]
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Less than 12 months, fair value	$ 51,076	90,245
Less than 12 months, unrealized losses	1,224	5,327
More than 12 months, fair value	109,693	47,238
More than 12 months, unrealized losses	18,182	10,364
Obligations of States and Political Subdivisions [Member]
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Less than 12 months, fair value	38,870	261,465
Less than 12 months, unrealized losses	1,965	49,327
More than 12 months, fair value	281,436	47,945
More than 12 months, unrealized losses	79,938	16,493
Corporate Securities [Member]
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Less than 12 months, fair value	33,707	298,706
Less than 12 months, unrealized losses	2,325	22,272
More than 12 months, fair value	338,829	72,959
More than 12 months, unrealized losses	41,259	13,449
Mortgage-Backed Securities [Member]
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Less than 12 months, fair value	89,676	143,886
Less than 12 months, unrealized losses	3,221	10,941
More than 12 months, fair value	175,269	69,879
More than 12 months, unrealized losses	$ 27,326	$ 12,459

Investments

9 Months Ended

Sep. 30, 2023

Investments [Abstract]

Investments

5 -	Investments

The amortized cost and estimated fair values of our fixed maturities at September 30, 2023 were as follows:

	Carrying Value		Allowance for Credit Losses		Amortized Cost			Gross Unrealized Gains			Gross Unrealized Losses			Estimated Fair Value
					(in thousands)
Held to Maturity
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	91,484	$	55		$	91,539		$	—		$	12,921		$	78,618
Obligations of states and political subdivisions		379,764		298			380,062			454			75,269			305,247
Corporate securities		202,797		1,000			203,797			—			24,284			179,513
Mortgage-backed securities		9,867		6			9,873			—			748			9,125
Totals	$	683,912	$	1,359		$	685,271		$	454		$	113,222		$	572,503

	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(in thousands)
Available for Sale
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	88,636	$	—	$	6,485	$	82,151
Obligations of states and political subdivisions		42,173		7		6,634		35,546
Corporate securities		212,323		—		19,300		193,023
Mortgage-backed securities		285,619		—		29,799		255,820
Totals	$	628,751	$	7	$	62,218	$	566,540

At September 30, 2023, our holdings of obligations of states and political subdivisions included general obligation bonds with an aggregate fair value of $225.4 million and an amortized cost of $280.9 million. Our holdings at September 30, 2023 also included special revenue bonds with an aggregate fair value of $115.4 million and an amortized cost of $141.3 million. With respect to both categories of those bonds at September 30, 2023, we held no securities of any issuer that comprised more than 10% of our holdings of either bond category. Education bonds and water and sewer utility bonds represented 47% and 36%, respectively, of our total investments in special revenue bonds based on the carrying values of these investments at September 30, 2023. Many of the issuers of the special revenue bonds we held at September 30, 2023 have the authority to impose ad valorem taxes. In that respect, many of the special revenue bonds we held are similar to general obligation bonds.

The amortized cost and estimated fair values of our fixed maturities at December 31, 2022 were as follows:

	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(in thousands)
Held to Maturity
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	103,362	$	1	$	10,566	$	92,797
Obligations of states and political subdivisions		382,097		1,810		60,494		323,413
Corporate securities		190,949		—		20,510		170,439
Mortgage-backed securities		12,031		—		635		11,396
Totals	$	688,439	$	1,811	$	92,205	$	598,045

	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(in thousands)
Available for Sale
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	68,538	$	109	$	5,125	$	63,522
Obligations of states and political subdivisions		45,448		34		5,326		40,156
Corporate securities		218,041		8		15,211		202,838
Mortgage-backed securities		239,886		155		22,765		217,276
Totals	$	571,913	$	306	$	48,427	$	523,792

At December 31, 2022, our holdings of obligations of states and political subdivisions included general obligation bonds with an aggregate fair value of $240.7 million and an amortized cost of $283.5 million. Our holdings also included special revenue bonds with an aggregate fair value of $122.9 million and an amortized cost of $144.0 million. With respect to both categories of bonds, we held no securities of any issuer that comprised more than 10% of that category at December 31, 2022. Education bonds and water and sewer utility bonds represented 48% and 35%, respectively, of our total investments in special revenue bonds based on their carrying values at December 31, 2022. Many of the issuers of the special revenue bonds we held at December 31, 2022 have the authority to impose ad valorem taxes. In that respect, many of the special revenue bonds we held are similar to general obligation bonds.

We have segregated within accumulated other comprehensive loss the net unrealized losses of $15.1 million arising prior to the November 30, 2013 reclassification date for fixed maturities reclassified from available for sale to held to maturity. We are amortizing this balance over the remaining life of the related securities as an adjustment of yield in a manner consistent with the accretion of discount on the same fixed maturities. We recorded amortization of $ 225,070 and $415,153 in other comprehensive loss during the nine months ended September 30, 2023 and 2022, respectively. At September 30, 2023 and December 31, 2022, net unrealized losses of $1.5 million and $4.7 million, respectively, remained within accumulated other comprehensive loss.

	Amortized Cost		Estimated Fair Value
	(in thousands)
Held to maturity
Due in one year or less	$	22,133	$	22,012
Due after one year through five years		106,022		98,950
Due after five years through ten years		251,366		217,144
Due after ten years		295,877		225,272
Mortgage-backed securities		9,873		9,125
Total held to maturity	$	685,271	$	572,503

Available for sale
Due in one year or less	$	40,101	$	39,458
Due after one year through five years		175,077		161,274
Due after five years through ten years		102,498		89,399
Due after ten years		25,456		20,589
Mortgage-backed securities		285,619		255,820
Total available for sale	$	628,751	$	566,540

The cost and estimated fair values of our equity securities at September 30, 2023 were as follows:

	Cost		Gross Gains		Gross Losses		Estimated Fair Value
	(in thousands)
Equity securities	$	27,953	$	8,014	$	503	$	35,464

The cost and estimated fair values of our equity securities at December 31, 2022 were as follows:

	Cost		Gross Gains		Gross Losses		Estimated Fair Value
	(in thousands)
Equity securities	$	30,771	$	5,666	$	1,332	$	35,105

We present below gross gains and losses from investments and the change in the difference between fair value and cost of investments:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2023			2022			2023			2022
	(in thousands)						(in thousands)
Gross realized gains:
Fixed maturities	$	—		$	326		$	295		$	998
Equity securities		108			400			393			1,243
Real estate		—			—			—			477
		108			726			688			2,718
Gross realized losses:
Fixed maturities		237			73			2,585			173
Equity securities		424			249			475			1,073
		661			322			3,060			1,246
Net realized (losses) gains		(553	)		404			(2,372	)		1,472
Gross unrealized gains on equity securities		(735	)		117			3,940			123
Gross unrealized losses on equity securities		80			(2,879	)		(547	)		(12,406	)
Fixed maturities - credit impairment charges		(35	)		—			(91	)		—
Net investment (losses) gains	$	(1,243	)	$	(2,358	)	$	930		$	(10,811	)

We held fixed maturities with unrealized losses representing declines that we considered temporary at September 30, 2023 as follows:

	Less Than 12 Months				More Than 12 Months
	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
	(in thousands)
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	51,076	$	1,224	$	109,693	$	18,182
Obligations of states and political subdivisions		38,870		1,965		281,436		79,938
Corporate securities		33,707		2,325		338,829		41,259
Mortgage-backed securities		89,676		3,221		175,269		27,326
Totals	$	213,329	$	8,735	$	905,227	$	166,705

We held fixed maturities with unrealized losses representing declines that we considered temporary at December 31, 2022 as follows:

	Less Than 12 Months				More Than 12 Months
	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
	(in thousands)
U.S. Treasury securities and obligations of U.S. government corporations and agencies	$	90,245	$	5,327	$	47,238	$	10,364
Obligations of states and political subdivisions		261,465		49,327		47,945		16,493
Corporate securities		298,706		22,272		72,959		13,449
Mortgage-backed securities		143,886		10,941		69,879		12,459
Totals	$	794,302	$	87,867	$	238,021	$	52,765

We make estimates concerning the valuation of our investments and, as applicable, the recognition of declines in the value of our investments. For equity securities, we measure investments at fair value, and we recognize changes in fair value in our results of operations. With respect to an available-for-sale debt security that is in an unrealized loss position, we first assess if we intend to sell the debt security. If we determine we intend to sell the debt security, we recognize the impairment loss in our results of operations. If we do not intend to sell the debt security, we determine whether it is more likely than not that we will be required to sell the debt security prior to recovery. If we determine it is more likely than not that we will be required to sell the debt security prior to recovery, we recognize the impairment loss in our results of operations. If we determine it is more likely than not that we will not be required to sell the debt security prior to recovery, we then evaluate whether a credit loss has occurred with respect to that security. We determine whether a credit loss has occurred by comparing the amortized cost of the debt security to the present value of the cash flows we expect to collect. If we expect a cash flow shortfall, we consider that a credit loss has occurred. If we determine that a credit loss has occurred, we establish an allowance for credit loss. We then recognize the amount of the allowance in our results of operations, and we recognize the remaining portion of the impairment loss in our other comprehensive income, net of applicable taxes. We regularly review the allowance for credit losses and recognize changes in the allowance in our results of operations. In addition, we may write down securities in an unrealized loss position based on a number of other factors, including when the fair value of an investment is significantly below its cost, when the financial condition of the issuer of a security has deteriorated, the occurrence of industry, issuer or geographic events that have negatively impacted the value of a security and rating agency downgrades. For held-to-maturity debt securities, we make estimates concerning expected credit losses at an aggregated level rather that monitoring individual debt securities for credit losses. We establish an allowance for expected credit losses based on an ongoing review of securities held, historical loss data, changes in issuer credit standing and other relevant factors. We utilize a probability-of-default methodology, which reflects current and forecasted economic conditions, to estimate the allowance for expected credit losses and recognize changes to the allowance in our results of operations. We held 931 debt securities that were in an unrealized loss position at September 30, 2023. Based upon our analysis of general market conditions and underlying factors impacting these debt securities, we considered these declines in value to be temporary.

We amortize premiums and discounts on debt securities over the life of the security as an adjustment to yield using the effective interest method. We compute realized investment gains and losses using the specific identification method.

We amortize premiums and discounts on mortgage-backed debt securities using anticipated prepayments.

Reinsurance (Details) $ in Millions	9 Months Ended
Reinsurance (Details) $ in Millions	Sep. 30, 2023 USD ($)
Reinsurance Transactions [Abstract]
Loss reinsurance agreement contracts retention amount	$ 3.0
Workers' compensation and retention amount	2.0
Property Insurance [Member]
Reinsurance Transactions [Abstract]
Catastrophe reinsurance, set retention amount	3.0
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	37.0
Liability Insurance [Member]
Reinsurance Transactions [Abstract]
Catastrophe reinsurance, set retention amount	3.0
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	72.0
Workers' Compensation Insurance [Member]
Reinsurance Transactions [Abstract]
Catastrophe reinsurance, set retention amount	2.0
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	$ 18.0
Third Party Reinsurance [Member]
Reinsurance Transactions [Abstract]
Percentage of accumulation of losses	100.00%
Catastrophe reinsurance, set retention amount	$ 25.0
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	$ 175.0
Atlantic States [Member]
Reinsurance Transactions [Abstract]
Percentage of share in results of pooled business subsidiary	80.00%
Donegal Mutual [Member]
Reinsurance Transactions [Abstract]
Percentage of share in results of pooled business owned by third party	20.00%
Percentage of accumulation of losses	100.00%
Catastrophe reinsurance, set retention amount	$ 3.0
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	22.0
Additional coverage amount	$ 6.0