Note 5 - Income Tax Provision - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Net operating and capital loss carryforwards	$ 2,055,140	$ 2,364,039
Unamortized start-up costs	84,402	105,502
Policyowner benefit reserves	2,353,584	2,752,406
Unrealized Losses	887,427	1,367,975
Tax DAC	903,654	824,896
Deferred tax asset valuation allowance	(341,684)	(1,834,167)
Deferred Tax Assets, Net of Valuation Allowance	5,942,523	5,580,651
GAAP DAC	993,388	1,177,664
Fixed assets	89,760	29,945
8 Year Spread	77,810	116,715
Value of business acquired	509,454	528,862
Other GAAP to Tax Differences	383,203	432,943
Unrealized gains	0	0
Deferred Tax Liabilities, Gross	2,053,616	2,286,129
Net Deferred Tax	$ 3,888,907	$ 3,294,522