Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cash Flows from operating activities:
Net loss	$ 470,978	$ 1,478,076
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	79,713	23,107
Net losses realized on the sale of securities and net credit losses recognized in operations	21,010	628,872
Unrealized gains on equity securities	(8,414)	(1,711,411)
Change in fair value of embedded derivative	(296,019)	65,978
(Accretion) amortization of investment securities, net	(606,487)	(302,156)
Deferred acquisition costs capitalized	(597,659)	(529,998)
Deferred acquisition costs amortized	1,440,520	1,407,503
Value of business acquired amortized	92,420	92,420
Interest credited on deposit type contracts	1,910,726	1,778,460
(Increase) decrease in operating assets:
Investment income due and accrued	924,296	207,745
Reinsurance related assets	813,151	(847,747)
Deferred tax assets, net of valuation allowance	141,796	(852,347)
Other assets	6,010	(28,355)
Increase (decrease) in operating liabilities:
Policyowner benefit reserves	5,664,953	4,597,352
Dividend accumulation	(13,957)	(6,845)
Advance premiums	97,038	(17,071)
Other liabilities	(44,677)	275
Accounts payable and accrued expenses	(919,842)	1,457,727
Net cash provided by operating activities	9,175,556	7,441,585
Cash Flows from investing activities:
Purchase of fixed income investments	(22,557,297)	(12,940,382)
Purchase of equity investments	(499,182)	(627,591)
Purchase of mortgage investments	(15,792,479)	(6,615,666)
Purchase of other invested assets	(230,914)	(898,961)
Proceeds from fixed income sales and repayments	17,050,777	4,995,304
Proceeds from equity sales	1,383,796	4,763,365
Proceeds from mortgage repayments	10,078,024	11,112,833
Proceeds from other invested assets	1,144,741	547,952
Increase in policy loans	(5,613)	8,848
Purchase of property, equipment and software	(43,695)	(379,815)
Net cash (used in) provided by investing activities	(9,471,842)	1,382,395
Cash Flows from financing activities:
Receipts on deposit-type contracts	5,984,026	4,383,636
Withdrawals on deposit-type contracts	(8,018,262)	(8,326,217)
Repayment of FHLB advance	(1,000,000)	0
Proceeds from FHLB advance	1,250,000	0
Proceeds received from issuance of common stock, net of costs of issuance	0	9,232
Net cash used in financing activities	(1,782,069)	(3,933,349)
Net increase (decrease) in cash and cash equivalents	(2,078,355)	4,890,631
Cash and Cash Equivalents:
Beginning	8,982,138	4,091,507
Ending	6,903,783	8,982,138
Restricted Stock [Member]
Cash Flows from financing activities:
Restricted stock awards	2,167	0
Lewer [Member]
Cash Flows from investing activities:
Assumed reinsurance from Lewer	0	1,416,508
Deferred Annuity Deposit-type Contracts [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Interest credited on deposit type contracts	1,907,674	1,775,438
Cash Flows from financing activities:
Receipts on deposit-type contracts	5,956,592	4,373,807
Withdrawals on deposit-type contracts	(7,989,015)	(8,293,629)
Deferred Annuity Deposit-type Contracts [Member] | Lewer [Member]
Supplemental Disclosure of Non-Cash Information
Deposit-type contract liabilities assumed from Lewer	$ 0	$ 1,192,659