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Note 5 - Income Tax Provision - Reconciliation of Income Tax (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income before total federal income tax $ 532,771 $ 625,729
Tax rate 21.00% 21.00%
Expected income tax expense (benefit) $ 111,882 $ 131,403
Effect of tax-exempt income (15,703) (28,448)
Other 3,870 6,908
State income tax, net 621 25,749
Return-to-Provision adjustments (126,482) (89,557)
Prior period adjustments 120,021 2,741
Change in valuation allowance (32,417) (901,143)
Total $ 61,793 $ (852,347)