Note 8 - Income Tax Provision - Reconciliation of Income Tax (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Income before total federal income tax	$ (1,105,535)	$ 620,250
Tax rate	21.00%	21.00%
Expected income tax expense (benefit)	$ (232,162)	$ 129,966
Effect of tax-exempt income	$ (12,870)	$ (15,703)
Effect of tax-exempt income, percent	1.20%	2.50%
Nondeductible expenses	$ 2,488	$ 3,870
Nondeductible expenses, percent	0.20%	0.60%
State income tax, net	$ 8,795	$ 621
State income tax, net, percent	0.80%	0.10%
Return-to-Provision adjustments	$ (71,643)	$ (6,460)
Return-to-Provision adjustments, percent	6.50%	1.00%
Change in valuation allowance	$ (13,301)	$ (32,417)
Change in valuation allowance, percent	1.20%	5.20%
Total	$ (318,693)	$ 79,878
Total, percent	28.80%	12.90%