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Note 7 - Accumulated Other Comprehensive Income
3 Months Ended
Mar. 31, 2019
Notes to Financial Statements  
Comprehensive Income (Loss) Note [Text Block]
7.
ACCUMULATED OTHER COMPREHENSIVE INCOME
 
Accumulated other comprehensive income includes changes in unrealized gains and losses on available for sale and other invested assets as follows:
 
   
Three months ended
   
Three months ended
 
   
March 31, 2019
   
March 31, 2018
 
   
Before Tax
   
Income Tax
   
Net
   
Before Tax
   
Income Tax
   
Net
 
Accumulated unrealized (loss) gains, net, on investments available for sale, beginning of period
  $
(259,974
)   $
(54,489
)   $
(205,485
)   $
972
    $
335
    $
637
 
Other comprehensive income (loss) before reclassification
   
233,647
     
49,089
     
184,558
     
(192,907
)    
(40,510
)    
(152,397
)
Reclassification adjustment for realized investment (loss) gains, net, included in realized gains on investments, net
   
9,478
     
1,990
     
7,488
     
(1,406
)    
(295
)    
(1,111
)
Effect on other comprehensive income
   
243,125
     
51,079
     
192,046
     
(194,313
)    
(40,805
)    
(153,508
)
Accumulated unrealized loss, net, on investments available for sale, end of period
  $
(16,849
)   $
(3,410
)   $
(13,439
)   $
(193,341
)   $
(40,470
)   $
(152,871
)
                                                 
Accumulated unrealized gains, net, on interest rate swap, beginning of period
  $
16,986
    $
4,477
    $
12,509
    $
7,005
    $
2,381
    $
4,624
 
Other comprehensive (loss) income before reclassification
   
(9,839
)    
(2,066
)    
(7,773
)    
17,165
     
3,605
     
13,560
 
Effect on other comprehensive gain (loss)
   
(9,839
)    
(2,066
)    
(7,773
)    
17,165
     
3,605
     
13,560
 
Accumulated unrealized income, net, on interest rate swap, end of period
  $
7,147
    $
2,411
    $
4,736
    $
24,170
    $
5,986
    $
18,184
 
                                                 
Accumulated other comprehensive (loss) gain, beginning of period
  $
(242,988
)   $
(50,012
)   $
(192,976
)   $
7,977
    $
2,716
    $
5,261
 
Change in unrealized gains (loss) gains, net, on investments available for sale
   
243,125
     
51,079
     
192,046
     
(194,313
)    
(40,805
)    
(153,508
)
Change in unrealized gains (loss), net, on interest rate swap
   
(9,839
)    
(2,066
)    
(7,773
)    
17,165
     
3,605
     
13,560
 
Effect on other comprehensive income (loss)
   
233,286
     
49,013
     
184,273
     
(177,148
)    
(37,200
)    
(139,948
)
Accumulated other comprehensive loss, end of period
  $
(9,702
)   $
(999
)   $
(8,703
)   $
(169,171
)   $
(34,484
)   $
(134,687
)