Note 3 - Derivative Instruments (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Net Investment Hedges, Statements of Financial Performance and Financial Position, Location [Table Text Block]

	December 31, 2022				December 31, 2021
	Derivative				Derivative				Balance
	Asset		Liability		Asset		Liability		Reported In
Derivatives:
Embedded derivatives:
Funds withheld embedded derivative	$	-		-	$	544,768	$	-	Funds withheld
Reinsurance contract allocated hedge		724,998		-		-		-	Reinsurance related assets

	Year Ending			Year Ending			Balance
	December 31, 2022			December 31, 2021			Reported In
Derivatives:
Embedded derivatives:
Change in funds withheld embedded derivative	$	(544,768	)	$	(108,526	)	Net investment gains (losses)
Change in reinsurance contract allocated hedge	$	367,172		$	-		Net investment gains (losses)