Note 5 - Income Tax Provision	6 Months Ended
Note 5 - Income Tax Provision	Jun. 30, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 5 . Income Tax Provision No income tax expense or (benefit) has been reflected for the quarters ended June 30, 2020 and 2019 due to the lack of taxable net income generated by the Company and a change in the valuation allowance pertaining to the deferred tax asset. The difference between the reported amount of income tax expense and the amount expected based upon statutory rates is primarily due to the increase in the valuation allowance on deferred taxes. The net operating loss carryforwards for the Company are $12,965,591 and $12,567,367 as of June 30, 2020 and December 31, 2019, respectively. The components of the deferred tax assets and liabilities due to book and tax differences are the following: fixed asset depreciation, net operating loss carryforward, net unrealized gains (losses) on investment securities, policyowner benefit reserves and deferred acquisition costs. The deferred tax asset net of valuation allowance is $431,158 as of June 30, 2020 and December 31, 2019.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.