Note 10 - Statutory Net Income and Surplus (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Statutory Accounting Practices Disclosure [Table Text Block]

	Statutory Capital and Surplus as of
	December 31,		December 31,
	2023		2022
US Alliance Life and Security Company	$	7,686,967	$	6,539,207
US Alliance Life and Security Company - Montana		1,874,667		1,840,134

	Statutory Net Income (loss) for the years ended December 31,
	2023		2022
US Alliance Life and Security Company	$	563,244	$	(2,046,924	)
US Alliance Life and Security Company - Montana		33,599		133,180