Note 3 - Derivative Instruments (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

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

	September 30, 2023				December 31, 2022
	Derivative				Derivative				Balance
	Asset		Liability		Asset		Liability		Reported In
Derivatives:	(Unaudited)
Embedded derivatives:
Reinsurance contract allocated hedge	$	1,129,143		-	$	724,998	$	-	Reinsurance related assets

	Nine Months Ending		Nine Months Ending			Balance
	September 30, 2023		September 30, 2022			Reported In
Derivatives:	(unaudited)		(unaudited)
Embedded derivatives:
Change in funds withheld embedded derivative	$	-	$	(1,090,435	)	Net investment gains (losses)
Change in reinsurance contract allocated hedge	$	425,122	$	-		Net investment gains (losses)