Note 12 - Statutory Net Income and Surplus (Tables)

12 Months Ended

Dec. 31, 2021

Notes Tables

Statutory Accounting Practices Disclosure [Table Text Block]

	Statutory Capital and Surplus as of
	December 31,		December 31,
	2021		2020
US Alliance Life and Security Company	$	7,293,547	$	6,242,080
Dakota Capital Life Insurance Company		3,862,372		3,700,272
US Alliance Life and Security Company - Montana		1,709,322		1,709,032

	Statutory Net Income (loss) for the years ended December 31,
	2021			2020
US Alliance Life and Security Company	$	792,738		$	(1,960,666	)
Dakota Capital Life Insurance Company		73,955			(31,734	)
US Alliance Life and Security Company - Montana		(1,179	)		39,410