Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Cash flows from operating activities:
Net income (loss)	$ (786,842)	$ 540,372
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	83,079	79,713
Net losses realized on the sale of securities and net credit losses recognized in operations	964,856	21,010
Unrealized losses on equity securities	(742,754)	(8,414)
Change in fair value of embedded derivative	269,374	(296,019)
(Accretion) amortization of investment securities, net	(198,245)	(606,487)
Deferred acquisition costs capitalized	(1,085,078)	(597,421)
Deferred acquisition costs amortized	748,447	945,922
Value of business acquired amortized	92,420	92,420
Interest credited on deposit type contracts	2,106,006	1,910,726
(Increase) decrease in operating assets:
Investment income due and accrued	93,627	924,296
Reinsurance related assets	(658,144)	546,407
Deferred tax assets, net of valuation allowance	(138,755)	1,287,382
Other assets	87,979	6,010
Increase (decrease) in operating liabilities:
Policyowner benefit reserves	7,575,880	5,211,077
Dividend accumulation	1,165	(13,957)
Advance premiums	23,227	97,038
Other liabilities	7,461	(44,677)
Accounts payable and accrued expenses	442,133	(919,842)
Net cash provided by operating activities	8,885,836	9,175,556
Cash Flows from investing activities:
Purchase of fixed income investments	(23,830,954)	(22,557,297)
Purchase of equity investments	(1,173,642)	(499,182)
Purchase of mortgage investments	(7,277,380)	(15,792,479)
Purchase of other invested assets	(106,447)	(230,914)
Proceeds from fixed income sales and repayments	19,838,674	17,050,777
Proceeds from equity sales	1,505,945	1,383,796
Proceeds from mortgage repayments	5,494,457	10,078,024
Proceeds from other invested assets	0	1,144,741
Increase in policy loans	(9,569)	(5,613)
Purchase of property, equipment and software	(11,220)	(43,695)
Net cash used in investing activities	(5,570,136)	(9,471,842)
Cash Flows from financing activities:
Receipts on deposit-type contracts	23,169,682	5,984,026
Withdrawals on deposit-type contracts	(15,391,805)	(8,018,262)
Net proceeds from FHLB advance	0	250,000
Restricted stock awards	39,544	2,167
Net cash used in financing activities	7,817,421	(1,782,069)
Net increase (decrease) in cash and cash equivalents	11,133,121	(2,078,355)
Cash and Cash Equivalents:
Beginning	6,903,783	8,982,138
Ending	$ 18,036,904	$ 6,903,783