Note 6 - Income Tax Provision - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2021
Net operating and capital loss carryforwards	$ 2,111,431	$ 2,271,246
Unamortized start-up costs	147,703	126,603
Policyowner benefit reserves		2,806,586
Policy owner benefit reserves, change	2,389,259
Goodwill		0
Goodwill, change	194,670
Tax DAC		753,983
Tax DAC, change	775,734
Deferred tax asset valuation allowance		(1,324,409)
Deferred tax asset valuation allowance, change	(2,098,822)
Deferred Tax Assets, Net of Valuation Allowance, Total		4,634,009
Deferred tax asset, change	3,519,975
GAAP DAC		1,334,524
GAAP DAC, change	1,488,265
Fixed assets		21,703
Fixed assets, change	8,821
8 Year Spread		155,620
8 Year Spread, change	194,524
Value of business acquired		548,271
Value of Business Acquired, change	567,679
Other GAAP to Tax Differences	0	233,953
Unrealized gains	1,017,429	779,171
Deferred Tax Liabilities, Gross, Total		3,073,242
Deferred tax liability, change	3,276,718
Net Deferred Tax		$ 1,560,767
Net Deferred Tax, change	$ 243,257