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Note 3 - Derivative Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Notes Tables  
Schedule of Net Investment Hedges, Statements of Financial Performance and Financial Position, Location [Table Text Block]
   

December 31, 2025

   

December 31, 2024

   
   

Derivative

   

Derivative

 

Balance

   

Asset

   

Liability

   

Asset

   

Liability

 

Reported In

Derivatives:

                                 

Embedded derivatives:

                                 

Reinsurance contract allocated hedge

  $ 77,197     $ -     $ 713,114     $ -  

Reinsurance related assets

   

Year Ending

   

Year Ending

 

Balance

   

December 31, 2025

   

December 31, 2024

 

Reported In

Derivatives:

                 

Embedded derivatives:

                 

Change in reinsurance contract allocated hedge

  $ (269,374 )   $ 296,019  

Net investment (losses) gains