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Note 9 - Income Taxes - Income Tax Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Expected federal tax $ 439,000 $ 443,000
Expected federal tax, percent 21.00% 21.00%
Permanent differences $ 27,000 $ 7,000
Permanent differences, percent 1.30% 0.30%
State income tax, net of federal tax benefit [1] $ 41,000 $ 37,000
State income tax, net of federal tax benefit, percent [1] 2.00% 1.80%
Foreign tax credit $ 0 $ 0
Foreign tax credit, percent 0.00% 0.00%
Benefit valuation allowance $ 0 $ 0
Benefit valuation allowance, percent 0.00% 0.00%
Research and Development tax credit $ (65,000) $ 21,000
Research and Development tax credit, percent (3.10%) 1.00%
Total income tax expense $ 462,000 $ 532,500
Total, percent 22.20% 25.30%
Other Income Tax Authority [Member]    
Other $ 20,000 $ 24,500
Other, percent 1.00% 1.20%
[1] The tax effect in this category primarily reflects the state and local taxes in Iowa, Oklahoma and California.