Note 11 - Statutory Net Income and Surplus (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Statutory Accounting Practices Disclosure [Table Text Block]

	Statutory Capital and Surplus as of
	December 31,		December 31,
	2022		2021
US Alliance Life and Security Company	$	5,617,538	$	7,377,352
Dakota Capital Life Insurance Company		3,840,701		3,946,357
US Alliance Life and Security Company - Montana		1,840,134		1,709,322

	Statutory Net Income (loss) for the years ended December 31,
	2022			2021
US Alliance Life and Security Company	$	(2,229,098	)	$	792,748
Dakota Capital Life Insurance Company		(219,601	)		73,953
US Alliance Life and Security Company - Montana		133,180			(1,179	)