Note 3 - Derivative Instruments (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

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

	December 31, 2023				December 31, 2022
	Derivative				Derivative				Balance
	Asset		Liability		Asset		Liability		Reported In
Derivatives:
Embedded derivatives:
Reinsurance contract allocated hedge	$	673,681		-	$	724,998	$	-	Reinsurance related assets

	Year Ending			Year Ending			Balance
	December 31, 2023			December 31, 2022			Reported In
Derivatives:
Embedded derivatives:
Change in funds withheld embedded derivative	$	-		$	(544,768	)	Net investment gains (losses)
Change in reinsurance contract allocated hedge	$	(65,978	)	$	367,172		Net investment gains (losses)