Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Assets
Available for sale fixed maturity securities (amortized cost: $80,998,137 and $78,653,792, net of allowances for credit losses of $0 and $0, as of September 30, 2024 and December 31, 2023, respectively)	$ 78,864,062	$ 74,509,520
Equity securities, at fair value	3,934,398	3,585,885
Limited partnership interests	415,721	389,827
Mortgage loans on real estate (net of allowance for credit losses of $53,794 and $21,644 as of September 30, 2024 and December 31, 2023, respectively)	25,662,587	19,617,253
Other invested assets	2,803,831	2,239,683
Policy loans	30,978	26,132
Real estate, net of depreciation	1,666,197	1,686,668
Total investments	113,377,774	102,054,968
Cash and cash equivalents	4,492,006	8,982,138
Investment income due and accrued	995,105	1,878,620
Reinsurance related assets	715,731	1,039,274
Deferred acquisition costs, net	4,134,810	4,751,497
Value of business acquired, net	2,356,658	2,425,973
Property, equipment and software, net	143,058	138,256
Goodwill	277,542	277,542
Federal and state income tax receivable	145,122	146,831
Deferred tax asset, net of valuation allowance	3,428,530	3,888,907
Other assets	1,616,333	500,630
Total assets	131,682,669	126,084,636
Liabilities:
Deposit-type contracts	78,637,567	78,063,888
Policyholder benefit reserves	38,275,547	34,233,185
Dividend accumulation	100,086	114,842
Advance premiums	180,166	151,711
Total policy liabilities	117,193,366	112,563,626
Accounts payable and accrued expenses	1,006,040	2,053,363
Federal Home Loan Bank advance	1,000,000	1,000,000
Other liabilities	156,760	136,570
Total liabilities	119,356,166	115,753,559
Shareholders' Equity:
Common stock, $0.10 par value. Authorized 20,000,000 shares; issued and outstanding 7,748,922 and 7,748,922 shares as of September 30, 2024 and December 31, 2023	774,893	774,893
Additional paid-in capital	22,964,490	22,964,490
Accumulated deficit	(10,139,272)	(10,491,934)
Accumulated other comprehensive loss	(1,273,608)	(2,916,372)
Total shareholders' equity	12,326,503	10,331,077
Total liabilities and shareholders' equity	$ 131,682,669	$ 126,084,636