Note 4 - Investments - Cost or Amortized Cost, Gross Unrealized Holding Gains and Losses, and Estimated Fair Value of Fixed Maturity Investments (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Fixed maturity investments, amortized cost	$ 0	$ 19,761,231
Gross Unrealized Gains	0	584,949
Gross Unrealized Losses	0	(2,053)
Fixed maturity investments, at fair value (amortized cost $0 and $19,761,231)	0	20,344,127
Fixed Maturities [Member]
Fixed maturity investments, amortized cost	0	19,761,231
Gross Unrealized Gains	0	584,949
Gross Unrealized Losses	0	(2,053)
Fixed maturity investments, at fair value (amortized cost $0 and $19,761,231)	0	20,344,127
Fixed Maturities [Member] \| US Government Agencies Debt Securities [Member]
Fixed maturity investments, amortized cost	0	2,551,741
Gross Unrealized Gains	0	39,421
Gross Unrealized Losses	0	0
Fixed maturity investments, at fair value (amortized cost $0 and $19,761,231)	0	2,591,162
Fixed Maturities [Member] \| US States and Political Subdivisions Debt Securities [Member]
Fixed maturity investments, amortized cost	0	10,157,542
Gross Unrealized Gains	0	337,695
Gross Unrealized Losses	0	0
Fixed maturity investments, at fair value (amortized cost $0 and $19,761,231)	0	10,495,237
Fixed Maturities [Member] \| Corporate Debt Securities [Member]
Fixed maturity investments, amortized cost	0	7,051,948
Gross Unrealized Gains	0	207,833
Gross Unrealized Losses	0	(2,053)
Fixed maturity investments, at fair value (amortized cost $0 and $19,761,231)	0	7,257,728
Equity Securities and Hedge Funds [Member]
Fixed maturity investments, amortized cost	0	0
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fixed maturity investments, at fair value (amortized cost $0 and $19,761,231)	$ 0	$ 0

Amount, before tax, of unrealized gain in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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Amount, before tax, of unrealized loss in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

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Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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