Donegal (DGICA) 10-Q4 Nov 222022 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2022	Oct. 31, 2022
Entity Listings [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
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	true
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		26,891,301
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

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Fixed maturities
Held to maturity, at amortized cost	$ 696,391,647	$ 668,104,568
Available for sale, at fair value	500,896,200	532,629,015
Equity securities, at fair value	46,775,667	63,419,973
Short-term investments, at cost, which approximates fair value	36,660,795	12,692,341
Total investments	1,280,724,309	1,276,845,897
Cash	26,661,329	57,709,375
Accrued investment income	9,823,949	8,214,971
Premiums receivable	181,744,555	168,862,580
Reinsurance receivable	451,846,555	455,411,009
Deferred policy acquisition costs	74,383,642	68,028,373
Deferred tax asset, net	22,690,132	6,685,619
Prepaid reinsurance premiums	165,713,125	176,935,842
Property and equipment, net	2,798,113	2,956,930
Accounts receivable - securities	3,825	2,252
Federal income taxes recoverable	9,441,203	5,290,938
Receivable from Michigan Catastrophic Claims Association	0	18,112,800
Due from affiliate	3,264,838	1,922,717
Goodwill	5,625,354	5,625,354
Other intangible assets	958,010	958,010
Other	1,172,770	1,612,732
Total assets	2,236,851,709	2,255,175,399
Liabilities
Losses and loss expenses	1,108,125,594	1,077,620,301
Unearned premiums	595,353,323	572,958,422
Accrued expenses	4,310,945	4,028,659
Reinsurance balances payable	3,929,410	3,946,105
Borrowings under lines of credit	35,000,000	35,000,000
Cash dividends declared to stockholders	0	4,915,268
Cash refunds due to Michigan policyholders	0	18,112,800
Other	8,929,038	7,557,757
Total liabilities	1,755,648,310	1,724,139,312
Stockholders' Equity
Preferred stock, $.01 par value, authorized 2,000,000 shares; none issued	0	0
Additional paid-in capital	321,363,789	304,889,481
Accumulated other comprehensive (loss) income	(46,971,052)	3,283,551
Retained earnings	247,682,127	263,745,358
Treasury stock, at cost	(41,226,357)	(41,226,357)
Total stockholders' equity	481,203,399	531,036,087
Total liabilities and stockholders' equity	2,236,851,709	2,255,175,399
Class A Common Stock [Member]
Stockholders' Equity
Common stock	298,400	287,562
Class B Common Stock [Member]
Stockholders' Equity
Common stock	$ 56,492	$ 56,492

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
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)	29,839,927	28,756,203
Common stock, shares outstanding (in shares)	26,837,339	25,753,615
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

Consolidated Statements of (Los

Consolidated Statements of (Loss) Income - USD ($)	3 Months Ended		9 Months Ended
Consolidated Statements of (Loss) Income - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues:
Net premiums earned	$ 206,121,826	$ 196,234,626	$ 609,498,939	$ 575,974,891
Investment income, net of investment expenses	8,568,671	7,763,562	24,631,398	22,926,320
Net investment (losses) gains	(2,357,634)	(1,570,476)	(10,810,594)	5,139,609
Lease income	91,679	107,977	294,529	323,782
Installment payment fees	413,706	570,492	1,161,842	1,857,420
Total revenues	212,838,248	203,106,181	624,776,114	606,222,022
Expenses:
Net losses and loss expenses	155,754,256	148,142,237	415,245,619	381,318,636
Amortization of deferred policy acquisition costs	35,513,000	31,778,000	104,867,000	95,060,000
Other underwriting expenses	33,411,529	30,101,717	106,753,031	100,113,444
Policyholder dividends	1,239,154	1,287,147	4,176,649	4,210,667
Interest	71,430	209,547	464,188	739,163
Other expenses, net	218,083	217,209	991,671	962,278
Total expenses	226,207,452	211,735,857	632,498,158	582,404,188
(Loss) income before income tax (benefit) expense	(13,369,204)	(8,629,676)	(7,722,044)	23,817,834
Income tax (benefit) expense	(2,993,333)	(1,917,698)	(2,283,445)	3,835,928
Net (loss) income	$ (10,375,871)	$ (6,711,978)	$ (5,438,599)	$ 19,981,906
Class A Common Stock [Member]
(Loss) earnings per common share:
Basic (in dollars per share)	$ (0.33)	$ (0.22)	$ (0.17)	$ 0.66
Diluted (in dollars per share)	(0.33)	(0.22)	(0.17)	0.66
Class B Common Stock [Member]
(Loss) earnings per common share:
Basic (in dollars per share)	(0.3)	(0.2)	(0.16)	0.59
Diluted (in dollars per share)	$ (0.3)	$ (0.2)	$ (0.16)	$ 0.59

Consolidated Statements of (L_2

Consolidated Statements of (Loss) Income (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues:
Net investment (losses) gains	$ (2,357,634)	$ (1,570,476)	$ (10,810,594)	$ 5,139,609
Income tax expense	(2,993,333)	(1,917,698)	(2,283,445)	3,835,928
Reclassification out of Accumulated Other Comprehensive Income [Member]
Revenues:
Net investment (losses) gains	371,194	26,163	824,409	476,188
Income tax expense	$ 77,951	$ 5,494	$ 173,126	$ 99,999

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Consolidated Statements of Comprehensive (Loss) Income [Abstract]
Net (loss) income	$ (10,375,871)	$ (6,711,978)	$ (5,438,599)	$ 19,981,906
Unrealized loss on securities:
Unrealized holding loss during the period, net of income tax benefit	(17,201,046)	(1,627,641)	(49,603,320)	(3,929,262)
Reclassification adjustment for gains included in net (loss) income, net of income tax expense	(293,243)	(20,669)	(651,283)	(376,189)
Other comprehensive loss	(17,494,289)	(1,648,310)	(50,254,603)	(4,305,451)
Comprehensive (loss) income	$ (27,870,160)	$ (8,360,288)	$ (55,693,202)	$ 15,676,455

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive (Loss) Income (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Unrealized loss on securities:
Income tax benefit on unrealized holding loss arising during the period	$ 4,572,428	$ 432,664	$ 13,185,692	$ 1,046,983
Income tax expense on reclassification adjustment for gains	$ 77,951	$ 5,494	$ 173,126	$ 99,999

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($)	Common Stock [Member] Class A Common Stock [Member]	Common Stock [Member] Class B Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Beginning balance at Dec. 31, 2020	$ 276,518	$ 56,492	$ 289,149,567	$ 11,130,612	$ 258,387,288	$ (41,226,357)	$ 517,774,120
Beginning balance (in shares) at Dec. 31, 2020	27,651,774	5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (stock compensation plans)	$ 334	$ 0	419,454	0	0	0	419,788
Issuance of common stock (stock compensation plans) (in shares)	33,336	0
Share-based compensation	$ 3,461	$ 0	4,719,388	0	0	0	4,722,849
Share-based compensation (in shares)	346,124	0
Net income (loss)	$ 0	$ 0	0	0	10,529,848	0	10,529,848
Cash dividends declared	0	0	0	0	(5,000)	0	(5,000)
Grant of stock options	0	0	109,184	0	(109,184)	0	0
Other comprehensive income (loss)	0	0	0	(4,207,115)	0	0	(4,207,115)
Ending balance at Mar. 31, 2021	$ 280,313	$ 56,492	294,397,593	6,923,497	268,802,952	(41,226,357)	529,234,490
Ending balance (in shares) at Mar. 31, 2021	28,031,234	5,649,240
Beginning balance at Dec. 31, 2020	$ 276,518	$ 56,492	289,149,567	11,130,612	258,387,288	(41,226,357)	517,774,120
Beginning balance (in shares) at Dec. 31, 2020	27,651,774	5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)							19,981,906
Other comprehensive income (loss)							(4,305,451)
Ending balance at Sep. 30, 2021	$ 286,992	$ 56,492	303,844,499	6,825,161	268,346,629	(41,226,357)	538,133,416
Ending balance (in shares) at Sep. 30, 2021	28,699,165	5,649,240
Beginning balance at Mar. 31, 2021	$ 280,313	$ 56,492	294,397,593	6,923,497	268,802,952	(41,226,357)	529,234,490
Beginning balance (in shares) at Mar. 31, 2021	28,031,234	5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (stock compensation plans)	$ 496	$ 0	730,005	0	0	0	730,501
Issuance of common stock (stock compensation plans) (in shares)	49,613	0
Share-based compensation	$ 5,390	$ 0	7,313,031	0	0	0	7,318,421
Share-based compensation (in shares)	539,019	0
Net income (loss)	$ 0	$ 0	0	0	16,164,036	0	16,164,036
Cash dividends declared	0	0	0	0	(4,840,629)	0	(4,840,629)
Grant of stock options	0	0	69,995	0	(69,995)	0	0
Other comprehensive income (loss)	0	0	0	1,549,974	0	0	1,549,974
Ending balance at Jun. 30, 2021	$ 286,199	$ 56,492	302,510,624	8,473,471	280,056,364	(41,226,357)	550,156,793
Ending balance (in shares) at Jun. 30, 2021	28,619,866	5,649,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (stock compensation plans)	$ 246	$ 0	292,302	0	0	0	292,548
Issuance of common stock (stock compensation plans) (in shares)	24,619	0
Share-based compensation	$ 547	$ 0	946,004	0	0	0	946,551
Share-based compensation (in shares)	54,680	0
Net income (loss)	$ 0	$ 0	0	0	(6,711,978)	0	(6,711,978)
Cash dividends declared	0	0	0	0	(4,902,188)	0	(4,902,188)
Grant of stock options	0	0	95,569	0	(95,569)	0	0
Other comprehensive income (loss)	0	0	0	(1,648,310)	0	0	(1,648,310)
Ending balance at Sep. 30, 2021	$ 286,992	$ 56,492	303,844,499	6,825,161	268,346,629	(41,226,357)	538,133,416
Ending balance (in shares) at Sep. 30, 2021	28,699,165	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]
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

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Cash Flows from Operating Activities:
Net (loss) income	$ (5,438,599)	$ 19,981,906
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation, amortization and other non-cash items	3,747,654	4,492,720
Net investment losses (gains)	10,810,594	(5,139,609)
Changes in assets and liabilities:
Losses and loss expenses	30,505,293	88,155,724
Unearned premiums	22,394,901	61,442,456
Premiums receivable	(12,881,975)	(11,948,363)
Deferred acquisition costs	(6,355,269)	(11,239,809)
Deferred income taxes	(2,645,695)	900,430
Reinsurance receivable	3,564,454	(47,742,018)
Prepaid reinsurance premiums	11,222,717	(14,935,811)
Accrued investment income	(1,608,978)	(1,170,798)
Due from affiliate	(1,342,121)	(3,979,682)
Reinsurance balances payable	(16,695)	710,021
Current income taxes	(4,150,265)	(3,267,599)
Accrued expenses	282,286	(18,768,686)
Other, net	1,811,243	973,775
Net adjustments	55,338,144	38,482,751
Net cash provided by operating activities	49,899,545	58,464,657
Cash Flows from Investing Activities:
Purchases of fixed maturities, held to maturity	(68,902,605)	(106,290,824)
Purchases of fixed maturities, available for sale	(101,328,478)	(118,899,756)
Purchases of equity securities, available for sale	(12,488,733)	(25,354,790)
Maturity of fixed maturities:
Held to maturity	41,194,285	31,914,527
Available for sale	60,346,490	140,908,191
Sales of fixed maturities securities, available for sale	6,568,154	6,281,963
Sales of equity securities, available for sale	17,498,036	17,391,396
Net sales of property and equipment	28,289	934,297
Net (purchases) sales of short-term investments	(23,968,454)	16,206,434
Net cash used in investing activities	(81,053,016)	(36,908,562)
Cash Flows from Financing Activities:
Cash dividends paid	(15,243,368)	(14,184,118)
Issuance of common stock	15,348,793	13,438,245
Payment on subordinated debentures	0	(5,000,000)
Payments on lines of credit	0	(50,000,000)
Net cash provided by (used in) financing activities	105,425	(55,745,873)
Net decrease in cash	(31,048,046)	(34,189,778)
Cash at beginning of period	57,709,375	103,094,236
Cash at end of period	26,661,329	68,904,458
Cash paid during period - Interest	464,188	993,769
Net cash paid during period - Taxes	$ 4,500,000	$ 6,200,000

Organization

Organization	9 Months Ended
Organization	Sep. 30, 2022
Organization [Abstract]
Organization	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”), Southern Insurance Company of Virginia (“Southern”), the Peninsula Insurance Group (“Peninsula”), which consists of Peninsula Indemnity Company and The Peninsula Insurance Company and Michigan Insurance Company (“MICO”), 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, 2022, 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, 2022, Donegal Mutual held approximately 42% 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 a 100% quota-share reinsurance agreement with Southern Mutual Insurance Company, or Southern Mutual. Donegal Mutual places its assumed business from Southern Mutual into the underwriting pool. Donegal Mutual completed the merger of Mountain States Mutual Casualty Company, or Mountain States, with and into Donegal Mutual effective May 25, 2017. Donegal Mutual was the surviving company in the merger, and Mountain States’ insurance subsidiaries, Mountain States Indemnity Company and Mountain States Commercial Insurance Company (collectively, the “Mountain States insurance subsidiaries”), became insurance subsidiaries of Donegal Mutual upon completion of the merger. Upon completion of the merger, Donegal Mutual assumed all of the policy obligations of Mountain States and began to market its products together with the Mountain States insurance subsidiaries as the Mountain States Insurance Group in four Southwestern states. Donegal Mutual also entered into a 100% quota-share reinsurance agreement with the Mountain States insurance subsidiaries on the merger date. Beginning with policies effective in 2021, Donegal Mutual began to place the business of the Mountain States Insurance Group 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.

Basis of Presentation

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2022
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, 2022 are not necessarily indicative of the results of operations we expect for the year ending December 31, 2022. 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, 2021.

(Loss) Earnings Per Share

(Loss) Earnings Per Share	9 Months Ended
(Loss) Earnings Per Share	Sep. 30, 2022
(Loss) Earnings Per Share [Abstract]
(Loss) Earnings Per Share	3 - (Loss) Earnings 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 (loss) earnings per common share. The two-class method is an earnings allocation formula that determines (loss) earnings per share separately for each class of common stock based on dividends we have declared and an allocation of our remaining undistributed (loss) earnings 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 (loss) income per share for our Class A common stock and our Class B common stock: Three Months Ended September 30, 2022 2021 Class A Class B Class A Class B (in thousands, except per share data) Basic loss per share: Numerator: Allocation of net loss $ (8,714 ) $ (1,662 ) $ (5,592 ) $ (1,120 ) Denominator: Weighted-average shares outstanding 26,781 5,577 25,676 5,577 Basic loss per share $ (0.33 ) $ (0.30 ) $ (0.22 ) $ (0.20 ) Diluted loss per share: Numerator: Allocation of net loss $ (8,714 ) $ (1,662 ) $ (5,592 ) $ (1,120 ) Denominator: Number of shares used in basic computation 26,781 5,577 25,676 5,577 Weighted-average shares effect of dilutive securities: Director and employee stock options — — — — Number of shares used in diluted computation 26,781 5,577 25,676 5,577 Diluted loss per share $ (0.33 ) $ (0.30 ) $ (0.22 ) $ (0.20 ) Nine Months Ended September 30, 2022 2021 Class A Class B Class A Class B (in thousands, except per share data) Basic (loss) earnings per share: Numerator: Allocation of net (loss) income $ (4,529 ) $ (910 ) $ 16,682 $ 3,300 Denominator: Weighted-average shares outstanding 26,216 5,577 25,265 5,577 Basic (loss) earnings per share $ (0.17 ) $ (0.16 ) $ 0.66 $ 0.59 Diluted (loss) earnings per share: Numerator: Allocation of net (loss) income $ (4,529 ) $ (910 ) $ 16,682 $ 3,300 Denominator: Number of shares used in basic computation 26,216 5,577 25,265 5,577 Weighted-average shares effect of dilutive securities: Director and employee stock options — — 179 — Number of shares used in diluted computation 26,216 5,577 25,444 5,577 Diluted (loss) earnings per share $ (0.17 ) $ (0.16 ) $ 0.66 $ 0.59 We did not include outstanding options to purchase the following number of shares of Class A common stock in our computation of diluted earnings 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, 2022 2021 2022 2021 Number of options to purchase Class A shares excluded — — — 4,839,910 We did not include any effect of dilutive securities in the computation of diluted (loss) earnings per share for the three and nine months ended September 30, 2022 because we sustained a net loss for these periods.

Reinsurance

Reinsurance	9 Months Ended
Reinsurance	Sep. 30, 2022
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. Donegal Mutual began placing the business of the Mountain States Insurance Group into the pool beginning with policies effective in 2021. 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 2022: • excess of loss reinsurance, under which Donegal Mutual and our insurance subsidiaries recover losses over a set retention of $2.0 million; 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 $15.0 million up to aggregate losses of $185.0 million per occurrence. For property insurance, our insurance subsidiaries have excess of loss reinsurance that provide for coverage of $38.0 million per loss over a set retention of $2.0 million. For liability insurance, our insurance subsidiaries have excess of loss reinsurance that provide for coverage of $73.0 million per occurrence over a set retention of $2.0 million. For workers’ compensation insurance, our insurance subsidiaries have excess of loss reinsurance that provide for 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 $2.0 million up to aggregate losses of $13.0 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 $5.0 million. 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, MICO is required to be a member of the Michigan Catastrophic Claims Association (“MCCA”). The MCCA provides reinsurance to MICO for personal automobile and commercial automobile personal injury claims in the state of Michigan over a set retention. In November 2021, the MCCA approved the return of approximately $3.0 billion of its estimated surplus to its member insurance companies and provided guidance to those companies with respect to the payment of refunds to Michigan policyholders in the first half of 2022. We recorded a receivable from the MCCA and a corresponding payable for cash refunds due to Michigan policyholders in the amount of $18.1 million on our balance sheet as of December 31, 2021. In March 2022, we received such payment from the MCCA and subsequently paid the refunds due to our Michigan policyholders.

Investments

Investments	9 Months Ended
Investments	Sep. 30, 2022
Investments [Abstract]
Investments	5 - Investments The amortized cost and estimated fair values of our fixed maturities at September 30, 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 $ 103,894 $ — $ 11,082 $ 92,812 Obligations of states and political subdivisions 389,864 1,138 71,368 319,634 Corporate securities 189,799 — 23,743 166,056 Mortgage-backed securities 12,835 — 748 12,087 Totals $ 696,392 $ 1,138 $ 106,941 $ 590,589 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 $ 48,343 $ — $ 5,455 $ 42,888 Obligations of states and political subdivisions 50,777 28 6,929 43,876 Corporate securities 227,827 5 16,820 211,012 Mortgage-backed securities 228,642 — 25,522 203,120 Totals $ 555,589 $ 33 $ 54,726 $ 500,896 At September 30, 2022, our holdings of obligations of states and political subdivisions included general obligation bonds with an aggregate fair value of $234.3 million and an amortized cost of $286.8 million. Our holdings at September 30, 2022 also included special revenue bonds with an aggregate fair value of $129.2 million and an amortized cost of $153.8 million. With respect to both categories of those bonds at September 30, 2022, 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 37%, respectively, of our total investments in special revenue bonds based on the carrying values of these investments at September 30, 2022. Many of the issuers of the special revenue bonds we held at September 30, 2022 have the authority to impose ad valorem taxes. In that respect, many of the special revenue bonds we held at September 30, 2022 are similar to general obligation bonds. The amortized cost and estimated fair values of our fixed maturities at December 31, 2021 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 $ 89,268 $ 1,923 $ 1,015 $ 90,176 Obligations of states and political subdivisions 371,436 17,857 948 388,345 Corporate securities 191,147 11,576 773 201,950 Mortgage-backed securities 16,254 676 — 16,930 Totals $ 668,105 $ 32,032 $ 2,736 $ 697,401 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 $ 32,501 $ 144 $ 461 $ 32,184 Obligations of states and political subdivisions 55,459 2,002 83 57,378 Corporate securities 215,669 6,817 874 221,612 Mortgage-backed securities 219,664 3,001 1,210 221,455 Totals $ 523,293 $ 11,964 $ 2,628 $ 532,629 At December 31, 2021, our holdings of obligations of states and political subdivisions included general obligation bonds with an aggregate fair value of $284.9 million and an amortized cost of $272.7 million. Our holdings also included special revenue bonds with an aggregate fair value of $160.8 million and an amortized cost of $154.2 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, 2021. 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, 2021. Many of the issuers of the special revenue bonds we held at December 31, 2021 have the authority to impose ad valorem taxes. In that respect, many of the special revenue bonds we held at December 31,2021 are similar to general obligation bonds. We have segregated within accumulated other comprehensive (loss) income 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 $ 415,153 and $738,815 in other comprehensive loss during the nine months ended September 30, 2022 and 2021, respectively. At September 30, 2022 and December 31, 2021, net unrealized losses of $4.8 million and $5.2 million, respectively, remained within accumulated other comprehensive (loss) income. We show below the amortized cost and estimated fair value of our fixed maturities at September 30, 2022 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 $ 35,415 $ 35,679 Due after one year through five years 84,141 80,782 Due after five years through ten years 243,912 211,985 Due after ten years 320,089 250,056 Mortgage-backed securities 12,835 12,087 Total held to maturity $ 696,392 $ 590,589 Available for sale Due in one year or less $ 17,077 $ 16,946 Due after one year through five years 166,510 155,243 Due after five years through ten years 112,426 100,226 Due after ten years 30,934 25,361 Mortgage-backed securities 228,642 203,120 Total available for sale $ 555,589 $ 500,896 The cost and estimated fair values of our equity securities at September 30, 2022 were as follows: Cost Gross Gains Gross Losses Estimated Fair Value (in thousands) Equity securities $ 39,581 $ 9,084 $ 1,889 $ 46,776 The cost and estimated fair values of our equity securities at December 31, 2021 were as follows: Cost Gross Gains Gross Losses Estimated Fair Value (in thousands) Equity securities $ 43,263 $ 20,413 $ 256 $ 63,420 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, 2022 2021 2022 2021 (in thousands) Gross realized gains: Fixed maturities $ 326 $ 86 $ 998 $ 610 Equity securities 400 — 1,243 626 Real estate — — 477 — 726 86 2,718 1,236 Gross realized losses: Fixed maturities 73 82 173 156 Equity securities 249 — 1,073 354 322 82 1,246 510 Net realized gains 404 4 1,472 726 Gross unrealized gains on equity securities 117 — 123 4,662 Gross unrealized losses on equity securities (2,879 ) (1,574 ) (12,406 ) (248 ) Net investment (losses) gains $ (2,358 ) $ (1,570 ) $ (10,811 ) $ 5,140 We held fixed maturities with unrealized losses representing declines that we considered temporary at September 30, 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 $ 95,235 $ 7,142 $ 40,464 $ 9,395 Obligations of states and political subdivisions 282,073 62,899 42,755 15,398 Corporate securities 328,432 30,756 46,631 9,807 Mortgage-backed securities 159,877 15,675 55,330 10,595 Totals $ 865,617 $ 116,472 $ 185,180 $ 45,195 We held fixed maturities with unrealized losses representing declines that we considered temporary at December 31, 2021 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 $ 27,691 $ 412 $ 28,426 $ 1,064 Obligations of states and political subdivisions 56,655 899 7,091 132 Corporate securities 92,737 1,610 1,463 37 Mortgage-backed securities 90,006 1,128 2,361 82 Totals $ 267,089 $ 4,049 $ 39,341 $ 1,315 We make estimates concerning the valuation of our investments and the recognition of other-than-temporary 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 a 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 consider the impairment to be other than temporary. We then recognize the amount of the impairment loss related to the credit loss in our results of operations, and we recognize the remaining portion of the impairment loss in our other comprehensive income, net of applicable taxes. 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. We held 919 debt securities that were in an unrealized loss position at September 30, 2022. 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.

Segment Information

Segment Information	9 Months Ended
Segment Information	Sep. 30, 2022
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, 2022 and 2021 is as follows: Three Months Ended September 30, 2022 2021 (in thousands) Revenues: Premiums earned: Commercial lines $ 127,497 $ 119,709 Personal lines 78,625 76,526 GAAP premiums earned 206,122 196,235 Net investment income 8,569 7,764 Investment losses (2,358 ) (1,570 ) Other 505 677 Total revenues $ 212,838 $ 203,106 Loss before income tax benefit: Underwriting loss: Commercial lines $ (12,100 ) $ (10,962 ) Personal lines (9,126 ) (4,976 ) SAP underwriting loss (21,226 ) (15,938 ) GAAP adjustments 1,430 864 GAAP underwriting loss (19,796 ) (15,074 ) Net investment income 8,569 7,764 Investment losses (2,358 ) (1,570 ) Other 216 250 Loss before income tax benefit $ (13,369 ) $ (8,630 ) Nine Months Ended September 30, 2022 2021 (in thousands) Revenues: Premiums earned: Commercial lines $ 378,680 $ 344,234 Personal lines 230,819 231,741 GAAP premiums earned 609,499 575,975 Net investment income 24,631 22,926 Investment (losses) gains (10,811 ) 5,140 Other 1,457 2,181 Total revenues $ 624,776 $ 606,222 (Loss) income before income tax (benefit) expense: Underwriting (loss) income: Commercial lines $ (16,873 ) $ (17,437 ) Personal lines (12,654 ) 608 SAP underwriting loss (29,527 ) (16,829 ) GAAP adjustments 7,984 12,101 GAAP underwriting loss (21,543 ) (4,728 ) Net investment income 24,631 22,926 Investment (losses) gains (10,811 ) 5,140 Other 1 480 (Loss) income before income tax (benefit) expense $ (7,722 ) $ 23,818

Borrowings

Borrowings	9 Months Ended
Borrowings	Sep. 30, 2022
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, 2022, we had no outstanding borrowings from M&T and had the ability to borrow up to $20.0 million at interest rates equal to the then-current LIBOR rate plus 2.00%. 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, 2022. The cash advance carries a fixed interest rate of 1.74% and is due in August 2024 March 2021 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, 2022. FHLB of Pittsburgh stock purchased and owned $ 1,573,300 Collateral pledged, at par (carrying value $43,360,439) 47,762,273 Borrowing capacity currently available 5,322,661

Share-Based Compensation

Share-Based Compensation	9 Months Ended
Share-Based Compensation	Sep. 30, 2022
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 $158,966 and $181,595 for the three months ended September We received cash from option exercises under all stock compensation plans during the three months ended September 30, 2022 and 2021 of $ 2.9 million and $764,956, respectively. We received cash from option exercises under all stock compensation plans during the nine months ended September September September

Fair Value Measurements

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 30, 2022
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 September 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 subordinated debentures and 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 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 $ 42,888 $ — $ 42,888 $ — Obligations of states and political subdivisions 43,876 — 43,876 — Corporate securities 211,012 — 211,012 — Mortgage-backed securities 203,120 — 203,120 — Equity securities 46,776 44,492 2,284 — Total investments in the fair value hierarchy $ 547,672 $ 44,492 $ 503,180 $ — The following table presents our fair value measurements for our investments in available-for-sale fixed maturity and equity securities at December 31, 2021: 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 $ 32,185 $ — $ 32,185 $ — Obligations of states and political subdivisions 57,378 — 57,378 — Corporate securities 221,611 — 221,611 — Mortgage-backed securities 221,455 — 221,455 — Equity securities 63,420 61,130 2,290 — Totals $ 596,049 $ 61,130 $ 534,919 $ —

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2022
Income Taxes [Abstract]
Income Taxes	10 - Income Taxes At September 2016 2021 September September

Liabilities for Losses and Loss

Liabilities for Losses and Loss Expenses	9 Months Ended
Liabilities for Losses and Loss Expenses	Sep. 30, 2022
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. 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 2022 2021 (in thousands) Balance at January 1 $ 1,077,620 $ 962,007 Less reinsurance recoverable (451,261 ) (404,818 ) Net balance at January 1 626,359 557,189 Incurred related to: Current year 445,855 407,193 Prior years (30,609 ) (25,874 ) Total incurred 415,246 381,319 Paid related to: Current year 209,051 183,165 Prior years 170,129 149,910 Total paid 379,180 333,075 Net balance at end of period 662,425 605,433 Plus reinsurance recoverable 445,701 444,730 Balance at end of period $ 1,108,126 $ 1,050,163 Our insurance subsidiaries recognized a decrease in their liabilities for losses and loss expenses of prior years of $30.6 million and $25.9 million for the nine months ended September 30, 2022 and 2021, 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 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. The 2021 development represented 4.6% of the December 31, 2020 net carried reserves and resulted primarily from lower-than-expected loss emergence or severity in nearly all lines of business. The majority of the 2021 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, 2022. 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 Standa

Impact of New Accounting Standards	9 Months Ended
Impact of New Accounting Standards	Sep. 30, 2022
Impact of New Accounting Standards [Abstract]
Impact of New Accounting Standards	12 - Impact of New Accounting Standards In September 2016, the FASB issued guidance that amends 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 delays 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 are a smaller reporting company and are in the process of evaluating our investment portfolio, reinsurance receivable and premiums receivable, including a review of historical credit loss data and issuer credit standing and using a probability of default methodology, to determine the impact of the adoption of this guidance on our financial position, results of operations and cash flows.

Organization (Policies)

Organization (Policies)	9 Months Ended
Organization (Policies)	Sep. 30, 2022
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”), Southern Insurance Company of Virginia (“Southern”), the Peninsula Insurance Group (“Peninsula”), which consists of Peninsula Indemnity Company and The Peninsula Insurance Company and Michigan Insurance Company (“MICO”), 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, 2022, 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, 2022, Donegal Mutual held approximately 42% 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 a 100% quota-share reinsurance agreement with Southern Mutual Insurance Company, or Southern Mutual. Donegal Mutual places its assumed business from Southern Mutual into the underwriting pool. Donegal Mutual completed the merger of Mountain States Mutual Casualty Company, or Mountain States, with and into Donegal Mutual effective May 25, 2017. Donegal Mutual was the surviving company in the merger, and Mountain States’ insurance subsidiaries, Mountain States Indemnity Company and Mountain States Commercial Insurance Company (collectively, the “Mountain States insurance subsidiaries”), became insurance subsidiaries of Donegal Mutual upon completion of the merger. Upon completion of the merger, Donegal Mutual assumed all of the policy obligations of Mountain States and began to market its products together with the Mountain States insurance subsidiaries as the Mountain States Insurance Group in four Southwestern states. Donegal Mutual also entered into a 100% quota-share reinsurance agreement with the Mountain States insurance subsidiaries on the merger date. Beginning with policies effective in 2021, Donegal Mutual began to place the business of the Mountain States Insurance Group 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.

Impact of New Accounting Stan_2

Impact of New Accounting Standards (Policies)	9 Months Ended
Impact of New Accounting Standards (Policies)	Sep. 30, 2022
Impact of New Accounting Standards [Abstract]
Impact of New Accounting Standards	In September 2016, the FASB issued guidance that amends 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 delays 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 are a smaller reporting company and are in the process of evaluating our investment portfolio, reinsurance receivable and premiums receivable, including a review of historical credit loss data and issuer credit standing and using a probability of default methodology, to determine the impact of the adoption of this guidance on our financial position, results of operations and cash flows.

(Loss) Earnings Per Share (Tabl

(Loss) Earnings Per Share (Tables)	9 Months Ended
(Loss) Earnings Per Share (Tables)	Sep. 30, 2022
(Loss) Earnings 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 (loss) income per share for our Class A common stock and our Class B common stock: Three Months Ended September 30, 2022 2021 Class A Class B Class A Class B (in thousands, except per share data) Basic loss per share: Numerator: Allocation of net loss $ (8,714 ) $ (1,662 ) $ (5,592 ) $ (1,120 ) Denominator: Weighted-average shares outstanding 26,781 5,577 25,676 5,577 Basic loss per share $ (0.33 ) $ (0.30 ) $ (0.22 ) $ (0.20 ) Diluted loss per share: Numerator: Allocation of net loss $ (8,714 ) $ (1,662 ) $ (5,592 ) $ (1,120 ) Denominator: Number of shares used in basic computation 26,781 5,577 25,676 5,577 Weighted-average shares effect of dilutive securities: Director and employee stock options — — — — Number of shares used in diluted computation 26,781 5,577 25,676 5,577 Diluted loss per share $ (0.33 ) $ (0.30 ) $ (0.22 ) $ (0.20 ) Nine Months Ended September 30, 2022 2021 Class A Class B Class A Class B (in thousands, except per share data) Basic (loss) earnings per share: Numerator: Allocation of net (loss) income $ (4,529 ) $ (910 ) $ 16,682 $ 3,300 Denominator: Weighted-average shares outstanding 26,216 5,577 25,265 5,577 Basic (loss) earnings per share $ (0.17 ) $ (0.16 ) $ 0.66 $ 0.59 Diluted (loss) earnings per share: Numerator: Allocation of net (loss) income $ (4,529 ) $ (910 ) $ 16,682 $ 3,300 Denominator: Number of shares used in basic computation 26,216 5,577 25,265 5,577 Weighted-average shares effect of dilutive securities: Director and employee stock options — — 179 — Number of shares used in diluted computation 26,216 5,577 25,444 5,577 Diluted (loss) earnings per share $ (0.17 ) $ (0.16 ) $ 0.66 $ 0.59
Antidilutive Securities Excluded From Computation of Earnings Per Share	We did not include outstanding options to purchase the following number of shares of Class A common stock in our computation of diluted earnings 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, 2022 2021 2022 2021 Number of options to purchase Class A shares excluded — — — 4,839,910

Investments (Tables)

Investments (Tables)	9 Months Ended
Investments (Tables)	Sep. 30, 2022
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, 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 $ 103,894 $ — $ 11,082 $ 92,812 Obligations of states and political subdivisions 389,864 1,138 71,368 319,634 Corporate securities 189,799 — 23,743 166,056 Mortgage-backed securities 12,835 — 748 12,087 Totals $ 696,392 $ 1,138 $ 106,941 $ 590,589 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 $ 48,343 $ — $ 5,455 $ 42,888 Obligations of states and political subdivisions 50,777 28 6,929 43,876 Corporate securities 227,827 5 16,820 211,012 Mortgage-backed securities 228,642 — 25,522 203,120 Totals $ 555,589 $ 33 $ 54,726 $ 500,896 The amortized cost and estimated fair values of our fixed maturities at December 31, 2021 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 $ 89,268 $ 1,923 $ 1,015 $ 90,176 Obligations of states and political subdivisions 371,436 17,857 948 388,345 Corporate securities 191,147 11,576 773 201,950 Mortgage-backed securities 16,254 676 — 16,930 Totals $ 668,105 $ 32,032 $ 2,736 $ 697,401 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 $ 32,501 $ 144 $ 461 $ 32,184 Obligations of states and political subdivisions 55,459 2,002 83 57,378 Corporate securities 215,669 6,817 874 221,612 Mortgage-backed securities 219,664 3,001 1,210 221,455 Totals $ 523,293 $ 11,964 $ 2,628 $ 532,629
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, 2022 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 $ 35,415 $ 35,679 Due after one year through five years 84,141 80,782 Due after five years through ten years 243,912 211,985 Due after ten years 320,089 250,056 Mortgage-backed securities 12,835 12,087 Total held to maturity $ 696,392 $ 590,589 Available for sale Due in one year or less $ 17,077 $ 16,946 Due after one year through five years 166,510 155,243 Due after five years through ten years 112,426 100,226 Due after ten years 30,934 25,361 Mortgage-backed securities 228,642 203,120 Total available for sale $ 555,589 $ 500,896
Cost and Estimated Fair Values of Equity Securities	The cost and estimated fair values of our equity securities at September 30, 2022 were as follows: Cost Gross Gains Gross Losses Estimated Fair Value (in thousands) Equity securities $ 39,581 $ 9,084 $ 1,889 $ 46,776 The cost and estimated fair values of our equity securities at December 31, 2021 were as follows: Cost Gross Gains Gross Losses Estimated Fair Value (in thousands) Equity securities $ 43,263 $ 20,413 $ 256 $ 63,420
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, 2022 2021 2022 2021 (in thousands) Gross realized gains: Fixed maturities $ 326 $ 86 $ 998 $ 610 Equity securities 400 — 1,243 626 Real estate — — 477 — 726 86 2,718 1,236 Gross realized losses: Fixed maturities 73 82 173 156 Equity securities 249 — 1,073 354 322 82 1,246 510 Net realized gains 404 4 1,472 726 Gross unrealized gains on equity securities 117 — 123 4,662 Gross unrealized losses on equity securities (2,879 ) (1,574 ) (12,406 ) (248 ) Net investment (losses) gains $ (2,358 ) $ (1,570 ) $ (10,811 ) $ 5,140
Fixed Maturities with Unrealized Losses	We held fixed maturities with unrealized losses representing declines that we considered temporary at September 30, 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 $ 95,235 $ 7,142 $ 40,464 $ 9,395 Obligations of states and political subdivisions 282,073 62,899 42,755 15,398 Corporate securities 328,432 30,756 46,631 9,807 Mortgage-backed securities 159,877 15,675 55,330 10,595 Totals $ 865,617 $ 116,472 $ 185,180 $ 45,195 We held fixed maturities with unrealized losses representing declines that we considered temporary at December 31, 2021 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 $ 27,691 $ 412 $ 28,426 $ 1,064 Obligations of states and political subdivisions 56,655 899 7,091 132 Corporate securities 92,737 1,610 1,463 37 Mortgage-backed securities 90,006 1,128 2,361 82 Totals $ 267,089 $ 4,049 $ 39,341 $ 1,315

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
Segment Information (Tables)	Sep. 30, 2022
Segment Information [Abstract]
Financial Data by Segment	Financial data by segment for the three and nine months ended September 30, 2022 and 2021 is as follows: Three Months Ended September 30, 2022 2021 (in thousands) Revenues: Premiums earned: Commercial lines $ 127,497 $ 119,709 Personal lines 78,625 76,526 GAAP premiums earned 206,122 196,235 Net investment income 8,569 7,764 Investment losses (2,358 ) (1,570 ) Other 505 677 Total revenues $ 212,838 $ 203,106 Loss before income tax benefit: Underwriting loss: Commercial lines $ (12,100 ) $ (10,962 ) Personal lines (9,126 ) (4,976 ) SAP underwriting loss (21,226 ) (15,938 ) GAAP adjustments 1,430 864 GAAP underwriting loss (19,796 ) (15,074 ) Net investment income 8,569 7,764 Investment losses (2,358 ) (1,570 ) Other 216 250 Loss before income tax benefit $ (13,369 ) $ (8,630 ) Nine Months Ended September 30, 2022 2021 (in thousands) Revenues: Premiums earned: Commercial lines $ 378,680 $ 344,234 Personal lines 230,819 231,741 GAAP premiums earned 609,499 575,975 Net investment income 24,631 22,926 Investment (losses) gains (10,811 ) 5,140 Other 1,457 2,181 Total revenues $ 624,776 $ 606,222 (Loss) income before income tax (benefit) expense: Underwriting (loss) income: Commercial lines $ (16,873 ) $ (17,437 ) Personal lines (12,654 ) 608 SAP underwriting loss (29,527 ) (16,829 ) GAAP adjustments 7,984 12,101 GAAP underwriting loss (21,543 ) (4,728 ) Net investment income 24,631 22,926 Investment (losses) gains (10,811 ) 5,140 Other 1 480 (Loss) income before income tax (benefit) expense $ (7,722 ) $ 23,818

Borrowings (Tables)

Borrowings (Tables)	9 Months Ended
Borrowings (Tables)	Sep. 30, 2022
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, 2022. FHLB of Pittsburgh stock purchased and owned $ 1,573,300 Collateral pledged, at par (carrying value $43,360,439) 47,762,273 Borrowing capacity currently available 5,322,661

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2022
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 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 $ 42,888 $ — $ 42,888 $ — Obligations of states and political subdivisions 43,876 — 43,876 — Corporate securities 211,012 — 211,012 — Mortgage-backed securities 203,120 — 203,120 — Equity securities 46,776 44,492 2,284 — Total investments in the fair value hierarchy $ 547,672 $ 44,492 $ 503,180 $ — The following table presents our fair value measurements for our investments in available-for-sale fixed maturity and equity securities at December 31, 2021: 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 $ 32,185 $ — $ 32,185 $ — Obligations of states and political subdivisions 57,378 — 57,378 — Corporate securities 221,611 — 221,611 — Mortgage-backed securities 221,455 — 221,455 — Equity securities 63,420 61,130 2,290 — Totals $ 596,049 $ 61,130 $ 534,919 $ —

Liabilities for Losses and Lo_2

Liabilities for Losses and Loss Expenses (Tables)	9 Months Ended
Liabilities for Losses and Loss Expenses (Tables)	Sep. 30, 2022
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 2022 2021 (in thousands) Balance at January 1 $ 1,077,620 $ 962,007 Less reinsurance recoverable (451,261 ) (404,818 ) Net balance at January 1 626,359 557,189 Incurred related to: Current year 445,855 407,193 Prior years (30,609 ) (25,874 ) Total incurred 415,246 381,319 Paid related to: Current year 209,051 183,165 Prior years 170,129 149,910 Total paid 379,180 333,075 Net balance at end of period 662,425 605,433 Plus reinsurance recoverable 445,701 444,730 Balance at end of period $ 1,108,126 $ 1,050,163

Organization (Details)

Organization (Details)	9 Months Ended
Organization (Details)	Sep. 30, 2022 State Segment
Organization [Abstract]
Number of operating segments \| Segment	3
Number of states \| State	4
Atlantic States [Member]
Organization [Abstract]
Percentage of share in results of pooled business subsidiary	80%
Donegal Mutual Insurance Company [Member]
Organization [Abstract]
Voting power percentage of outstanding common stock	71%
Premiums and losses related to certain products	100%
Donegal Mutual Insurance Company [Member] \| Class A Common Stock [Member]
Organization [Abstract]
Stock ownership percentage held by major shareholder	42%
Donegal Mutual Insurance Company [Member] \| Class B Common Stock [Member]
Organization [Abstract]
Stock ownership percentage held by major shareholder	84%

(Loss) Earnings Per Share (Deta

(Loss) Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
(Loss) Earnings Per Share [Abstract]
Minimum percentage of class A common stock declared dividend excess over class B dividend			10%
Class A Common Stock [Member]
Numerator: [Abstract]
Allocation of net (loss) income	$ (8,714)	$ (5,592)	$ (4,529)	$ 16,682
Denominator: [Abstract]
Weighted-average shares outstanding (in shares)	26,781,000	25,676,000	26,216,000	25,265,000
Basic (loss) earnings per share (in dollars per share)	$ (0.33)	$ (0.22)	$ (0.17)	$ 0.66
Numerator: [Abstract]
Allocation of net (loss) income	$ (8,714)	$ (5,592)	$ (4,529)	$ 16,682
Denominator: [Abstract]
Number of shares used in basic computation (in shares)	26,781,000	25,676,000	26,216,000	25,265,000
Weighted-average shares effect of dilutive securities [Abstract]
Director and employee stock options (in shares)	0	0	0	179,000
Number of shares used in diluted computation (in shares)	26,781,000	25,676,000	26,216,000	25,444,000
Diluted (loss) earnings per share (in dollars per share)	$ (0.33)	$ (0.22)	$ (0.17)	$ 0.66
Class B Common Stock [Member]
Numerator: [Abstract]
Allocation of net (loss) income	$ (1,662)	$ (1,120)	$ (910)	$ 3,300
Denominator: [Abstract]
Weighted-average shares outstanding (in shares)	5,577,000	5,577,000	5,577,000	5,577,000
Basic (loss) earnings per share (in dollars per share)	$ (0.3)	$ (0.2)	$ (0.16)	$ 0.59
Numerator: [Abstract]
Allocation of net (loss) income	$ (1,662)	$ (1,120)	$ (910)	$ 3,300
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 (loss) earnings per share (in dollars per share)	$ (0.3)	$ (0.2)	$ (0.16)	$ 0.59
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	0	4,839,910

Reinsurance (Details)

Reinsurance (Details) - USD ($)	9 Months Ended
Reinsurance (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Nov. 30, 2021
Reinsurance Transactions [Abstract]
Loss reinsurance agreement contracts retention amount	$ 2,000,000
Return from estimated surplus			$ 3,000,000,000
Receivable from reinsurance claims	0	$ 18,112,800
Property Insurance [Member]
Reinsurance Transactions [Abstract]
Catastrophe reinsurance, set retention amount	2,000,000
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	38,000,000
Liability Insurance [Member]
Reinsurance Transactions [Abstract]
Catastrophe reinsurance, set retention amount	2,000,000
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	73,000,000
Workers' Compensation Insurance [Member]
Reinsurance Transactions [Abstract]
Catastrophe reinsurance, set retention amount	2,000,000
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	$ 18,000,000
Third Party Reinsurance [Member]
Reinsurance Transactions [Abstract]
Percentage of accumulation of losses	100%
Catastrophe reinsurance, set retention amount	$ 15,000,000
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	$ 185,000,000
Atlantic States [Member]
Reinsurance Transactions [Abstract]
Percentage of share in results of pooled business subsidiary	80%
Donegal Mutual [Member]
Reinsurance Transactions [Abstract]
Percentage of share in results of pooled business owned by third party	20%
Percentage of accumulation of losses	100%
Catastrophe reinsurance, set retention amount	$ 2,000,000
Maximum amount of loss coverage under reinsurance agreement of property catastrophe	13,000,000
Additional coverage amount	$ 5,000,000

Investments, Amortized Cost and

Investments, Amortized Cost and Estimated Fair Values of Fixed Maturities (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Held to Maturity [Abstract]
Amortized cost	$ 696,391,647	$ 668,104,568
Gross unrealized gains	1,138,000	32,032,000
Gross unrealized losses	106,941,000	2,736,000
Estimated fair value	590,589,000	697,401,000
Available for Sale [Abstract]
Total available for sale, amortized cost	555,589,000	523,293,000
Gross unrealized gains	33,000	11,964,000
Gross unrealized losses	54,726,000	2,628,000
Estimated fair value	500,896,200	532,629,015
U.S. Treasury Securities and Obligations of U.S. Government Corporations and Agencies [Member]
Held to Maturity [Abstract]
Amortized cost	103,894,000	89,268,000
Gross unrealized gains	0	1,923,000
Gross unrealized losses	11,082,000	1,015,000
Estimated fair value	92,812,000	90,176,000
Available for Sale [Abstract]
Total available for sale, amortized cost	48,343,000	32,501,000
Gross unrealized gains	0	144,000
Gross unrealized losses	5,455,000	461,000
Estimated fair value	42,888,000	32,184,000
Obligations of States and Political Subdivisions [Member]
Held to Maturity [Abstract]
Amortized cost	389,864,000	371,436,000
Gross unrealized gains	1,138,000	17,857,000
Gross unrealized losses	71,368,000	948,000
Estimated fair value	319,634,000	388,345,000
Available for Sale [Abstract]
Total available for sale, amortized cost	50,777,000	55,459,000
Gross unrealized gains	28,000	2,002,000
Gross unrealized losses	6,929,000	83,000
Estimated fair value	43,876,000	57,378,000
Corporate Securities [Member]
Held to Maturity [Abstract]
Amortized cost	189,799,000	191,147,000
Gross unrealized gains	0	11,576,000
Gross unrealized losses	23,743,000	773,000
Estimated fair value	166,056,000	201,950,000
Available for Sale [Abstract]
Total available for sale, amortized cost	227,827,000	215,669,000
Gross unrealized gains	5,000	6,817,000
Gross unrealized losses	16,820,000	874,000
Estimated fair value	211,012,000	221,612,000
Mortgage-Backed Securities [Member]
Held to Maturity [Abstract]
Amortized cost	12,835,000	16,254,000
Gross unrealized gains	0	676,000
Gross unrealized losses	748,000	0
Estimated fair value	12,087,000	16,930,000
Available for Sale [Abstract]
Total available for sale, amortized cost	228,642,000	219,664,000
Gross unrealized gains	0	3,001,000
Gross unrealized losses	25,522,000	1,210,000
Estimated fair value	$ 203,120,000	$ 221,455,000

Investments, Summary (Details)

Investments, Summary (Details) - USD ($)		9 Months Ended		12 Months Ended
Investments, Summary (Details) - USD ($)	Nov. 30, 2013	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Investments [Abstract]
Net unrealized losses arising prior to reclassification date	$ 15,100,000
Amortization of other comprehensive loss		$ 415,153	$ 738,815
Accumulated other comprehensive (loss) income		$ (46,971,052)		$ 3,283,551
Minimum [Member]
Investments [Abstract]
Percentage of which the company held security of any issuer		10%		10%
Obligations of States and Political Subdivisions [Member]
Investments [Abstract]
Aggregate fair value of bond held		$ 234,300,000		$ 284,900,000
Amortized cost of bond held		286,800,000		272,700,000
Special Revenue Bonds [Member]
Investments [Abstract]
Aggregate fair value of bond held		129,200,000		160,800,000
Amortized cost of bond held		$ 153,800,000		$ 154,200,000
Education Bonds [Member]
Investments [Abstract]
Percentage of investments in special revenue bonds		47%		48%
Water and Sewer Utility Bonds [Member]
Investments [Abstract]
Percentage of investments in special revenue bonds		37%		35%
Accumulated Net Unrealized Investment Losses [Member]
Investments [Abstract]
Accumulated other comprehensive (loss) income		$ (4,800,000)		$ (5,200,000)

Investments, Amortized Cost a_2

Investments, Amortized Cost and Estimated Fair Value of Fixed Maturities by Contractual Maturity (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Held To Maturity [Abstract]
Due in one year or less, amortized cost	$ 35,415,000
Due after one year through five years, amortized cost	84,141,000
Due after five years through ten years, amortized cost	243,912,000
Due after ten years, amortized cost	320,089,000
Mortgage-backed securities, amortized cost	12,835,000
Amortized cost	696,391,647	$ 668,104,568
Available For Sale [Abstract]
Due in one year or less, amortized cost	17,077,000
Due after one year through five years, amortized cost	166,510,000
Due after five years through ten years, amortized cost	112,426,000
Due after ten years, amortized cost	30,934,000
Mortgage-backed securities, amortized cost	228,642,000
Total available for sale, amortized cost	555,589,000	523,293,000
Held To Maturity [Abstract]
Due in one year or less, estimated fair value	35,679,000
Due after one year through five years, estimated fair value	80,782,000
Due after five years through ten years, estimated fair value	211,985,000
Due after ten years, estimated fair value	250,056,000
Mortgage-backed securities, estimated fair value	12,087,000
Total held to maturity, estimated fair value	590,589,000	697,401,000
Available For Sale [Abstract]
Due in one year or less, estimated fair value	16,946,000
Due after one year through five years, estimated fair value	155,243,000
Due after five years through ten years, estimated fair value	100,226,000
Due after ten years, estimated fair value	25,361,000
Mortgage-backed securities, estimated fair value	203,120,000
Total available for sale, estimated fair value	$ 500,896,200	$ 532,629,015

Investments, Cost and Estimated

Investments, Cost and Estimated Fair Value of Equity Securities (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Cost and Estimated Fair Value of Equity Securities [Abstract]
Cost	$ 39,581,000	$ 43,263,000
Gross gains	9,084,000	20,413,000
Gross losses	1,889,000	256,000
Estimated fair value	$ 46,775,667	$ 63,419,973

Investments, Gross Investment G

Investments, Gross Investment Gains and Losses before Applicable Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Net Gains and Losses from Investments [Abstract]
Gross realized gains	$ 726,000	$ 86,000	$ 2,718,000	$ 1,236,000
Gross realized losses	322,000	82,000	1,246,000	510,000
Net realized gains	404,000	4,000	1,472,000	726,000
Gross unrealized gains on equity securities			9,084,000		$ 20,413,000
Gross unrealized losses on equity securities			(1,889,000)		$ (256,000)
Net investment (losses) gains	(2,357,634)	(1,570,476)	(10,810,594)	5,139,609
Fixed Maturities [Member]
Net Gains and Losses from Investments [Abstract]
Gross realized gains	326,000	86,000	998,000	610,000
Gross realized losses	73,000	82,000	173,000	156,000
Real Estate [Member]
Net Gains and Losses from Investments [Abstract]
Gross realized gains	0	0	477,000	0
Equity Securities [Member]
Net Gains and Losses from Investments [Abstract]
Gross realized gains	400,000	0	1,243,000	626,000
Gross realized losses	249,000	0	1,073,000	354,000
Gross unrealized gains on equity securities	117,000	0	123,000	4,662,000
Gross unrealized losses on equity securities	$ (2,879,000)	$ (1,574,000)	$ (12,406,000)	$ (248,000)

Investments, Fixed Maturities w

Investments, Fixed Maturities with Unrealized Losses (Details) $ in Thousands	Sep. 30, 2022 USD ($) Securities	Dec. 31, 2021 USD ($)
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Less than 12 months, fair value	$ 865,617	$ 267,089
Less than 12 months, unrealized losses	116,472	4,049
More than 12 months, fair value	185,180	39,341
More than 12 months, unrealized losses	$ 45,195	1,315
Fixed Maturities [Member]
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Number of fixed maturity securities classified as available for sale \| Securities	919
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	$ 95,235	27,691
Less than 12 months, unrealized losses	7,142	412
More than 12 months, fair value	40,464	28,426
More than 12 months, unrealized losses	9,395	1,064
Obligations of States and Political Subdivisions [Member]
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Less than 12 months, fair value	282,073	56,655
Less than 12 months, unrealized losses	62,899	899
More than 12 months, fair value	42,755	7,091
More than 12 months, unrealized losses	15,398	132
Corporate Securities [Member]
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Less than 12 months, fair value	328,432	92,737
Less than 12 months, unrealized losses	30,756	1,610
More than 12 months, fair value	46,631	1,463
More than 12 months, unrealized losses	9,807	37
Mortgage-Backed Securities [Member]
Debt Securities, Fair Value and Unrealized Losses by Fixed Maturities [Abstract]
Less than 12 months, fair value	159,877	90,006
Less than 12 months, unrealized losses	15,675	1,128
More than 12 months, fair value	55,330	2,361
More than 12 months, unrealized losses	$ 10,595	$ 82

Segment Information (Details)

Segment Information (Details) - USD ($)	3 Months Ended		9 Months Ended
Segment Information (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Premiums earned: [Abstract]
Premiums earned	$ 206,121,826	$ 196,234,626	$ 609,498,939	$ 575,974,891
Net investment income	8,568,671	7,763,562	24,631,398	22,926,320
Investment (losses) gains	(2,357,634)	(1,570,476)	(10,810,594)	5,139,609
Total revenues	212,838,248	203,106,181	624,776,114	606,222,022
Underwriting (loss) income: [Abstract]
Net investment income	8,568,671	7,763,562	24,631,398	22,926,320
Investment (losses) gains	(2,357,634)	(1,570,476)	(10,810,594)	5,139,609
(Loss) income before income tax (benefit) expense	(13,369,204)	(8,629,676)	(7,722,044)	23,817,834
Operating Segments [Member]
Premiums earned: [Abstract]
Premiums earned	206,122,000	196,235,000	609,499,000	575,975,000
Net investment income	8,569,000	7,764,000	24,631,000	22,926,000
Investment (losses) gains	(2,358,000)	(1,570,000)	(10,811,000)	5,140,000
Other	505,000	677,000	1,457,000	2,181,000
Total revenues	212,838,000	203,106,000	624,776,000	606,222,000
Underwriting (loss) income: [Abstract]
SAP underwriting loss	(21,226,000)	(15,938,000)	(29,527,000)	(16,829,000)
GAAP adjustments	1,430,000	864,000	7,984,000	12,101,000
GAAP underwriting loss	(19,796,000)	(15,074,000)	(21,543,000)	(4,728,000)
Net investment income	8,569,000	7,764,000	24,631,000	22,926,000
Investment (losses) gains	(2,358,000)	(1,570,000)	(10,811,000)	5,140,000
Other	216,000	250,000	1,000	480,000
(Loss) income before income tax (benefit) expense	(13,369,000)	(8,630,000)	(7,722,000)	23,818,000
Commercial Lines [Member] \| Operating Segments [Member]
Premiums earned: [Abstract]
Premiums earned	127,497,000	119,709,000	378,680,000	344,234,000
Underwriting (loss) income: [Abstract]
SAP underwriting loss	(12,100,000)	(10,962,000)	(16,873,000)	(17,437,000)
Personal Lines [Member] \| Operating Segments [Member]
Premiums earned: [Abstract]
Premiums earned	78,625,000	76,526,000	230,819,000	231,741,000
Underwriting (loss) income: [Abstract]
SAP underwriting loss	$ (9,126,000)	$ (4,976,000)	$ (12,654,000)	$ 608,000

Borrowings, Line of Credit (Det

Borrowings, Line of Credit (Details) - USD ($)	1 Months Ended	9 Months Ended
Borrowings, Line of Credit (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2022	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		$ 1,573,300
Collateral pledged, at par (carrying value $43,360,439)		47,762,273
Borrowing capacity currently available		5,322,661
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		43,360,439
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] \| LIBOR [Member]
Line of Credit Facility [Abstract]
Interest rate		2%
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	Mar. 31, 2021	Aug. 31, 2024
Debt issued amount	$ 50,000,000
Fixed interest rate	0.83%

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)	3 Months Ended		9 Months Ended
Share-Based Compensation (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-Based Compensation [Abstract]
Compensation expense in stock compensation plans	$ 158,966	$ 181,595	$ 644,751	$ 778,763
Income tax benefit of stock compensation plans	33,383	38,135	135,398	163,540
Unrecognized compensation expense related to nonvested share-based compensation granted under the plan	801,846		$ 801,846
Weighted average period of unrecognized compensation expense			1 year 6 months
Cash from option exercises	2,900,000	764,956	$ 14,100,000	12,200,000
Tax benefit for tax deductions related to option exercises	$ 65,030	$ 16,655	$ 329,842	$ 437,790

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	$ 500,896,200	$ 532,629,015
Equity securities, at fair value	46,775,667	63,419,973
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	42,888,000	32,184,000
Obligations of States and Political Subdivisions [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	43,876,000	57,378,000
Mortgage-Backed Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	203,120,000	221,455,000
Recurring Basis [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Equity securities, at fair value	46,776,000	63,420,000
Total investments in the fair value hierarchy	547,672,000	596,049,000
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	42,888,000	32,185,000
Recurring Basis [Member] \| Obligations of States and Political Subdivisions [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	43,876,000	57,378,000
Recurring Basis [Member] \| Corporate Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	211,012,000	221,611,000
Recurring Basis [Member] \| Mortgage-Backed Securities [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Available for sale, at fair value	203,120,000	221,455,000
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	44,492,000	61,130,000
Total investments in the fair value hierarchy	44,492,000	61,130,000
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	2,284,000	2,290,000
Total investments in the fair value hierarchy	503,180,000	534,919,000
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	42,888,000	32,185,000
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	43,876,000	57,378,000
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	211,012,000	221,611,000
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	203,120,000	221,455,000
Recurring Basis [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Equity securities, at fair value	0	0
Total 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

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	9 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Abstract]
Other deferred tax assets, net	$ 41.5	$ 28.1
DGI Parent [Member]
Operating Loss Carryforwards [Abstract]
Valuation allowance related to the portion of operating loss carryforwards	$ 7.9
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	2021

Liabilities for Losses and Lo_3

Liabilities for Losses and Loss Expenses (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Liability for Claims and Claims Adjustment Expense [Abstract]
Balance at January 1	$ 1,077,620,301	$ 962,007,000
Less reinsurance recoverable	(451,261,000)	(404,818,000)
Net balance at January 1	626,359,000	557,189,000
Incurred related to [Abstract]
Current year	445,855,000	407,193,000
Prior years	(30,609,000)	(25,874,000)
Total incurred	415,246,000	381,319,000
Paid related to [Abstract]
Current year	209,051,000	183,165,000
Prior years	170,129,000	149,910,000
Total paid	379,180,000	333,075,000
Net balance at end of period	662,425,000	605,433,000
Plus reinsurance recoverable	445,701,000	444,730,000
Balance at end of period	$ 1,108,125,594	$ 1,050,163,000
Percentage of development	4.90%	4.60%