Note 3 - Derivative Instruments (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

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

	March 31, 2023				December 31, 2022
	Derivative				Derivative				Balance
	Asset		Liability		Asset		Liability		Reported In
	(Unaudited)
Derivatives:
Embedded derivatives:
Reinsurance contract allocated hedge	$	726,077		-	$	724,998	$	-	Reinsurance related assets

	Three Months Ending		Three Months Ending			Balance
	March 31, 2023		March 31, 2022			Reported In
	(unaudited)		(unaudited)
Derivatives:
Embedded derivatives:
Change in funds withheld embedded derivative	$	-	$	(282,217	)	Net investment gains (losses)
Change in reinsurance contract allocated hedge	$	1,079	$	-		Net investment gains (losses)