Note 2 - Acquisitions - Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)	12 Months Ended
Dec. 31, 2021	Dec. 31, 2020
Value of business acquired	$ 2,610,813	$ 2,703,233
Total indentifiable net assets	927,000
ALSC [Member] \| Dakota Capital Life Insurance Company [Member]
Cash consideration paid to ALSC	927,000
Investment securities	7,990,509
Cash receivable	2,117,591
Policy loan assets	101,736
Value of business acquired	2,163,541
Policyholder reserves	(4,552,816)
Deposit type contracts	$ (6,893,561)

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Amount of investments in debt and equity securities, including, but not limited to, held-to-maturity, trading and available-for-sale expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Amount, after accumulated amortization, of present value of future profits of insurance contract acquired in business combination.

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Amount of deposit type contracts assumed at the acquisition date.

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Amount of policyholder reserves assumed at the acquisition date.

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