Note 4 - Fair Value Measurements - Estimated Fair Values of the Company's Financial Assets and Liabilities (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Limited partnership interests	$ 401,778	$ 389,827
Reported Value Measurement [Member]
Cash and cash equivalents	11,143,670	8,982,138
Mortgage loans on real estate	18,605,882	19,617,253
Limited partnership interests	221,426	221,426
Investment income due and accrued	2,038,079	1,878,620
Reinsurance contract allocated hedge	478,542	673,681
Policy loans	26,755	26,132
Total Financial Assets (excluding available for sale investments)	32,514,354	31,399,250
Federal Home Loan Bank advance	1,000,000	1,000,000
Policyholder deposits in deposit-type contracts	77,613,289	78,063,888
Total Financial Liabilities	78,613,289	79,063,888
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	11,143,670	8,982,138
Mortgage loans on real estate	18,605,882	19,617,253
Limited partnership interests	221,426	221,426
Investment income due and accrued	2,038,079	1,878,620
Reinsurance contract allocated hedge	478,542	673,681
Policy loans	26,755	26,132
Total Financial Assets (excluding available for sale investments)	32,514,354	31,399,250
Federal Home Loan Bank advance	1,000,000	1,000,000
Policyholder deposits in deposit-type contracts	72,811,673	67,401,118
Total Financial Liabilities	73,811,673	68,401,118
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	11,143,670	8,982,138
Mortgage loans on real estate	0	0
Limited partnership interests	0	0
Investment income due and accrued	0	0
Reinsurance contract allocated hedge	0	0
Policy loans	0	0
Total Financial Assets (excluding available for sale investments)	11,143,670	8,982,138
Federal Home Loan Bank advance	0	0
Policyholder deposits in deposit-type contracts	0	0
Total Financial Liabilities	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Mortgage loans on real estate	0	0
Limited partnership interests	0	0
Investment income due and accrued	0	0
Reinsurance contract allocated hedge	0	0
Policy loans	0	0
Total Financial Assets (excluding available for sale investments)	0	0
Federal Home Loan Bank advance	0	0
Policyholder deposits in deposit-type contracts	0	0
Total Financial Liabilities	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Mortgage loans on real estate	18,605,882	19,617,253
Limited partnership interests	221,426	221,426
Investment income due and accrued	2,038,079	1,878,620
Reinsurance contract allocated hedge	478,542	673,681
Policy loans	26,755	26,132
Total Financial Assets (excluding available for sale investments)	21,370,684	22,417,112
Federal Home Loan Bank advance	1,000,000	1,000,000
Policyholder deposits in deposit-type contracts	72,811,673	67,401,118
Total Financial Liabilities	$ 73,811,673	$ 68,401,118

Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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Fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as an asset.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4B

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- Definition

Fair value portion of borrowing from Federal Home Loan Bank (FHLBank).

+ References

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Amount of investment in mortgage loan on real estate by entity with substantial portion of business acquiring and holding investment real estate or interest in real estate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 948
-SubTopic 310
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.12-29(Column G))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479628/948-310-S99-1

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- Definition

Carrying amount of loans made to policyholders against the cash surrender value (CSV) or other policyholder funds, and secured by the CSV, policyholder funds or the death benefit provided by the insurance contracts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(1)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

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Fair value of financial assets as of the balance sheet date.

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Fair value portion of investment income due and accrued.

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Represents information related to limited partnership interest.

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No definition available.

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