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Note 5 - Federal Income Taxes - Reconciliation of Income Tax (Details) - USD ($)
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Income (loss) before total federal income tax $ 168,050 $ (456,136)
Tax Rate 21.00% 21.00%
Expected income tax expense (benefit) $ 35,291 $ (95,789)
Effect of tax-exempt income (11,925) (9,808)
Disallowed deductions 693
Other GAAP to tax differencees (24,059) 105,597
Change in valuation allowance (431,158)
Total income tax benefit $ (431,158)