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

12 Months Ended

Dec. 31, 2021

Notes Tables

Deferred Policy Acquisition Costs [Table Text Block]

	Year ended			Year ended
	December 31,			December 31,
	2021			2020
Balance at beginning of period	$	7,105,890		$	2,652,674
DAC on reinsurance recapture		-			(1,146,150	)
Capitalization of commissions, sales and issue expenses		459,330			6,569,752
Amortization net of interest		(1,210,345	)		(970,386	)
Balance at end of period	$	6,354,875		$	7,105,890

Property, Plant and Equipment [Table Text Block]

	Year Ended			Year Ended
	December 31,			December 31,
	2021			2020
Computer	$	32,182		$	32,182
Furniture and equipment		101,973			39,679
Accumulated depreciation		(41,370	)		(34,043	)
Balance at end of period	$	92,785		$	37,818

Deferred Annuity Deposit-type Contracts [Table Text Block]

	Year Ended			Year ended
	December 31,			December 31,
	2021			2020
Balance at beginning of period	$	71,843,283		$	19,063,141
Recaptured by American Life & Security Corp		-			(6,799,716	)
Acquired from American Life & Security Corp		-			6,799,716
Deposits received		5,345,302			53,877,845
Interest credited		1,601,155			1,090,820
Withdrawals		(3,379,401	)		(2,188,523	)
Balance at end of period	$	75,410,339		$	71,843,283

Information About Deposit-type Contracts [Table Text Block]

	Year Ended			Year ended
	December 31,			December 31,
	2021			2020
Balance at beginning of period	$	238,924		$	333,473
Recaptured by American Life & Security Corp		-			(93,845	)
Acquired from American Life & Security Corp		-			93,845
Deposits received		13,558			6,180
Interest credited		5,185			8,663
Withdrawals		(100,133	)		(109,392	)
Balance at end of period	$	157,534		$	238,924