Note 5 - Federal Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Net operating loss carryforwards	$ 2,641,247	$ 2,649,673
Unamortized Start-Up Costs	168,803	189,903
Policy owner benefit reserves	1,154,684	1,334,952
Unrealized Loss		458,730
Deferred tax asset valuation allowance	(2,423,438)	(4,179,283)
Deferred Tax Assets	1,541,296	453,975
Deferred acquisition costs	227,921	306,614
Fixed assets	8,699	25,499
8 Year Spread	233,429
Value of business acquired	117,599	121,862
Unrealized Gain	522,490
	1,110,138	453,975
Net Deferred Tax Asset	$ 431,158