Note 4 - Fair Value Measurements - Estimated Fair Values of the Company's Financial Assets and Liabilities (Details) - USD ($)	Mar. 31, 2025	Dec. 31, 2024
Limited partnership interests	$ 688,788	$ 428,170
Reported Value Measurement [Member]
Cash and cash equivalents	6,721,441	6,903,783
Mortgage loans on real estate	24,194,567	25,192,749
Limited partnership interests	688,788	428,170
Investment income due and accrued	1,018,582	954,324
Reinsurance contract allocated hedge	594,352	713,114
Policy loans	32,513	31,745
Total Financial Assets (excluding available for sale investments)	33,250,243	34,223,885
Federal Home Loan Bank advance	1,250,000	1,250,000
Policyholder deposits in deposit-type contracts	74,759,710	77,940,378
Total Financial Liabilities	76,009,710	79,190,378
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	6,721,441	6,903,783
Mortgage loans on real estate	24,194,567	25,192,749
Limited partnership interests	688,788	428,170
Investment income due and accrued	1,018,582	954,324
Reinsurance contract allocated hedge	594,352	713,114
Policy loans	32,513	31,745
Total Financial Assets (excluding available for sale investments)	33,250,243	34,223,885
Federal Home Loan Bank advance	1,250,000	1,250,000
Policyholder deposits in deposit-type contracts	61,861,543	64,945,983
Total Financial Liabilities	63,111,543	66,195,983
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	6,721,441	6,903,783
Mortgage loans on real estate	0	0
Limited partnership interests	0	0
Investment income due and accrued	0	0
Reinsurance contract allocated hedge	0	0
Policy loans	0	0
Total Financial Assets (excluding available for sale investments)	6,721,441	6,903,783
Federal Home Loan Bank advance	0	0
Policyholder deposits in deposit-type contracts	0	0
Total Financial Liabilities	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Mortgage loans on real estate	0	0
Limited partnership interests	0	0
Investment income due and accrued	0	0
Reinsurance contract allocated hedge	0	0
Policy loans	0	0
Total Financial Assets (excluding available for sale investments)	0	0
Federal Home Loan Bank advance	0	0
Policyholder deposits in deposit-type contracts	0	0
Total Financial Liabilities	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Mortgage loans on real estate	24,194,567	25,192,749
Limited partnership interests	688,788	428,170
Investment income due and accrued	1,018,582	954,324
Reinsurance contract allocated hedge	594,352	713,114
Policy loans	32,513	31,745
Total Financial Assets (excluding available for sale investments)	26,528,802	27,320,102
Federal Home Loan Bank advance	1,250,000	1,250,000
Policyholder deposits in deposit-type contracts	61,861,543	64,945,983
Total Financial Liabilities	$ 63,111,543	$ 66,195,983

Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits.

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Fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as an asset.

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Fair value portion of borrowing from Federal Home Loan Bank (FHLBank).

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Fair value of financial obligations, including, but not limited to, debt instruments, derivative liabilities, federal funds purchased and sold under agreements to repurchase, securities loaned or sold under agreements to repurchase, financial instruments sold not yet purchased, guarantees, line of credit, loans and notes payable, servicing liability, and trading liabilities.

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Amount of investment in mortgage loan on real estate by entity with substantial portion of business acquiring and holding investment real estate or interest in real estate.

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Carrying amount of loans made to policyholders against the cash surrender value (CSV) or other policyholder funds, and secured by the CSV, policyholder funds or the death benefit provided by the insurance contracts.

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Fair value of financial assets as of the balance sheet date.

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Fair value portion of investment income due and accrued.

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Represents information related to limited partnership interest.

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