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Note 5 - Income Tax Provision - Reconciliation of Income Tax (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income (loss) before total federal income tax $ 625,729 $ (3,305,485)
Tax rate 21.00% 21.00%
Expected income tax expense (benefit) $ 131,403 $ (694,152)
Effect of tax-exempt income (28,448) (19,204)
Other 6,908 0
State income tax, net 25,749 66,793
Return-to-Provision adjustments (89,557) (25,529)
Prior period adjustments 2,741 13,334
Change in valuation allowance (901,143) 509,758
Total $ (852,347) $ (149,000)