Note 5 - Income Tax Provision - Reconciliation of Income Tax (Details) - USD ($)	12 Months Ended
Dec. 31, 2022	Dec. 31, 2021
Loss before total federal income tax	$ (3,305,485)	$ (346,187)
Tax rate	21.00%	21.00%
Expected income tax benefit	$ (694,152)	$ (72,700)
Effect of tax-exempt income	(19,204)	(19,588)
Disallowed deductions	0	1,181
Change in unrealized - valuation allowance and unrealized gains	0	56,601
State income tax, net	66,793	0
Return-to-Provision adjustments	(25,529)	20,471
Prior period adjustments	13,334	107,906
Change in valuation allowance	509,758	(774,413)
Total	$ (149,000)	$ (680,542)

Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

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Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to revisions of previously reported income tax expense (benefit).

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