Note 3 - Derivative Instruments (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

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

	June 30, 2023				December 31, 2022
	Derivative				Derivative				Balance
	Asset		Liability		Asset		Liability		Reported In
Derivatives:	(Unaudited)
Embedded derivatives:
Reinsurance contract allocated hedge	$	1,013,677		-	$	724,998	$	-	Reinsurance related assets

	Six Months Ending		Six Months Ending			Balance
	June 30, 2023		June 30, 2022			Reported In
	(unaudited)		(unaudited)
Derivatives:
Embedded derivatives:
Change in funds withheld embedded derivative	$	-	$	(691,300	)	Net investment gains (losses)
Change in reinsurance contract allocated hedge	$	497,153	$	-		Net investment gains (losses)