Note 1 - Description of Business and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Deferred Policy Acquisition Costs [Table Text Block]

	Year ended			Year ended
	December 31,			December 31,
	2023			2022
Balance at beginning of period	$	5,629,002		$	6,354,875
Capitalization of commissions, sales and issue expenses		529,998			479,681
Amortization net of interest		(1,407,503	)		(1,205,554	)
Balance at end of period	$	4,751,497		$	5,629,002

Property, Plant and Equipment [Table Text Block]

	Year Ended			Year Ended
	December 31,			December 31,
	2023			2022
Computer	$	36,822		$	32,182
Furniture and equipment		154,667			158,374
Accumulated depreciation		(53,233	)		(58,081	)
Balance at end of period	$	138,256		$	132,475

Deferred Annuity Deposit-type Contracts [Table Text Block]

	Year end			Year ended
	December 31,			December 31,
	2023			2022
Balance at beginning of period	$	78,880,542		$	75,410,339
Acquired from Lewer Companies		1,192,659			-
Deposits received		4,373,807			5,948,185
Interest credited		1,775,438			1,590,654
Withdrawals		(8,293,629	)		(4,068,636	)
Balance at end of period	$	77,928,817		$	78,880,542

Information About Deposit-type Contracts [Table Text Block]

	Year end			Year ended
	December 31,			December 31,
	2023			2022
Balance at beginning of period	$	154,808		$	157,534
Deposits received		9,829			80,687
Interest credited		3,022			6,738
Withdrawals		(32,588	)		(90,151	)
Balance at end of period	$	135,071		$	154,808

Accounting Standards Update and Change in Accounting Principle [Table Text Block]

Beginning accumulated deficit	$ (11,819,637)
Cumulative adjustment for change in accounting principle	(150,373)
Adjusted beginning accumulated deficit	$ (11,970,010)