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Note 6 - Income Tax Provision - Reconciliation of Income Tax (Details) - USD ($)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Income before total federal income tax $ (346,187) $ 299,175
Tax rate 21.00% 21.00%
Expected income tax expense (benefit) $ (72,700) $ 62,827
Effect of tax-exempt income (19,588) (32,318)
Disallowed deductions 1,181 1,012
Change in unrealized - valuation allowance and unrealized gains (losses) 56,601 148,778
Other GAAP to tax differences 0 4,043
Return-to-Provision adjustments 20,471 0
Prior period estimate adjustments 107,906 0
Change in valuation allowance (774,413) (324,616)
Total $ (680,542) $ (140,274)