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

12 Months Ended

Dec. 31, 2022

Notes Tables

Deferred Policy Acquisition Costs [Table Text Block]

	Year ended			Year ended
	December 31,			December 31,
	2022			2021
Balance at beginning of period	$	6,354,875		$	7,105,890
Capitalization of commissions, sales and issue expenses		479,681			459,330
Amortization net of interest		(1,205,554	)		(1,210,345	)
Balance at end of period	$	5,629,002		$	6,354,875

Property, Plant and Equipment [Table Text Block]

	Year Ended			Year Ended
	December 31,			December 31,
	2022			2021
Computer	$	32,182		$	32,182
Furniture and equipment		158,374			101,973
Accumulated depreciation		(58,081	)		(41,370	)
Balance at end of period	$	132,475		$	92,785

Deferred Annuity Deposit-type Contracts [Table Text Block]

	Year ended			Year ended
	December 31,			December 31,
	2022			2021
Balance at beginning of period	$	75,410,339		$	71,843,283
Deposits received		5,948,185			5,345,302
Interest credited		1,590,654			1,601,155
Withdrawals		(4,068,636	)		(3,379,401	)
Balance at end of period	$	78,880,542		$	75,410,339

Information About Deposit-type Contracts [Table Text Block]

	Year ended			Year ended
	December 31,			December 31,
	2022			2021
Balance at beginning of period	$	157,534		$	238,924
Deposits received		80,687			13,558
Interest credited		6,738			5,185
Withdrawals		(90,151	)		(100,133	)
Balance at end of period	$	154,808		$	157,534