Note 5 - Income Tax Provision - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Net operating and capital loss carryforwards	$ 2,364,039	$ 2,271,246
Unamortized start-up costs	105,502	126,603
Policyowner benefit reserves	2,752,406	2,806,586
Unrealized Losses	1,367,975	0
Unrealized Losses	1,367,975	0
Tax DAC	824,896	753,983
Deferred tax asset valuation allowance	(1,834,167)	(1,324,409)
Deferred Tax Assets, Net of Valuation Allowance, Total	5,580,651	4,634,009
GAAP DAC	1,177,664	1,334,524
Fixed assets	29,945	21,703
8 Year Spread	116,715	155,620
Value of business acquired	528,862	548,271
Other GAAP to Tax Differences	432,943	233,953
Unrealized gains	0	779,171
Deferred Tax Liabilities, Gross, Total	2,286,129	3,073,241
Net Deferred Tax	$ 3,294,522	$ 1,560,767