Note 1 - Description of Business and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

Deferred Policy Acquisition Costs [Table Text Block]

	Year ended			Year ended
	December 31,			December 31,
	2024			2023
Balance at beginning of period	$	4,751,497		$	5,629,002
Capitalization of commissions, sales and issue expenses		597,659			529,998
Amortization net of interest		(1,440,520	)		(1,407,503	)
Balance at end of period	$	3,908,636		$	4,751,497

Property, Plant and Equipment [Table Text Block]

	Year Ended			Year Ended
	December 31,			December 31,
	2024			2023
Computer	$	59,404		$	36,822
Furniture and equipment		155,979			154,667
Accumulated depreciation		(79,030	)		(53,233	)
Balance at end of period	$	136,353		$	138,256

Deferred Annuity Deposit-type Contracts [Table Text Block]

	Year end			Year end
	December 31,			December 31,
	2024			2023
Balance at beginning of period	$	77,928,817		$	78,880,542
Acquired from Lewer Companies		-			1,192,659
Deposits received		5,956,592			4,373,807
Interest credited		1,907,674			1,775,438
Withdrawals		(7,989,015	)		(8,293,629	)
Balance at end of period	$	77,804,068		$	77,928,817

Information About Deposit-type Contracts [Table Text Block]

	Year end			Year end
	December 31,			December 31,
	2024			2023
Balance at beginning of period	$	135,071		$	154,808
Deposits received		27,434			9,829
Interest credited		3,052			3,022
Withdrawals		(29,247	)		(32,588	)
Balance at end of period	$	136,310		$	135,071