Note 5 - Income Tax Provision - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Net operating and capital loss carryforwards	$ 2,002,668	$ 2,055,140
Unamortized start-up costs	63,302	84,402
Policyowner benefit reserves	2,203,982	2,353,584
Unrealized Losses	753,506	887,427
Tax deferred acquisition costs	1,013,358	903,654
Deferred tax asset valuation allowance	(309,267)	(341,684)
Deferred Tax Assets, Net of Valuation Allowance	5,727,548	5,942,523
GAAP deferred acquisition costs	820,814	993,388
Fixed assets	84,775	89,760
8 year spread	38,905	77,810
Value of business acquired	490,046	509,454
Other GAAP to tax differences	551,125	383,203
Deferred Tax Liabilities, Gross	1,985,665	2,053,616
Net deferred tax	$ 3,747,111	$ 3,888,907