Note 1 - Description of Business and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Property, Plant and Equipment [Table Text Block]

	Year Ended			Year Ended
	December 31,			December 31,
	2018			2017
Computer	$	20,755		$	20,755
Furniture and equipment		97,410			92,077
Software		-			257,500
Accumulated depreciation		(64,087	)		(149,255	)
Balance at end of period	$	54,078		$	221,077

Information About Deposit-type Contracts [Table Text Block]

	Year Ended			Year ended
	December 31,			December 31,
	2018			2017
Balance at beginning of period	$	12,931,900		$	3,398,170
Acquisition of Dakota Capital Life		-			1,853,728
Assumed from American Life & Security Corp		-			5,841,703
Acquisition of Great Western Life		35,659			-
Deposits received		4,004,619			2,187,387
Interest credited		566,999			243,310
Withdrawals		(1,338,011	)		(592,398	)
Balance at end of period	$	16,201,166		$	12,931,900

	Year Ended			Year ended
	December 31,			December 31,
	2018			2017
Balance at beginning of period	$	516,991		$	-
Acquisition of Dakota Capital Life		-			175,410
Assumed from American Life and Security Company		(35,934	)		351,884
Deposits received		44,007			-
Interest credited		12,039			4,382
Withdrawals		(112,051	)		(14,685	)
Balance at end of period	$	425,052		$	516,991

Deferred Policy Acquisition Costs [Table Text Block]

	Year ended			Year ended
	December 31,			December 31,
	2018			2017
Balance at beginning of period	$	2,963,057		$	153,792
Deferred cost of reinsurance, American Life block acquisition		-			2,861,450
Adjustment to American Life block acquisition		(35,934	)		-
Capitalization of commissions, sales and issue expenses		285,187			269,266
Amortization net of interest		(454,906	)		(321,451	)
Balance at end of period	$	2,757,404		$	2,963,057