Note 8 - Income Tax Provision - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Net operating and capital loss carryforwards	$ 1,851,118	$ 2,002,668
Unamortized start-up costs	42,201	63,302
Policyowner benefit reserves	832,229	1,422,794
Unrealized Losses	603,201	753,506
Tax deferred acquisition costs	1,456,387	1,013,358
Deferred tax asset valuation allowance	(295,966)	(309,267)
Deferred Tax Assets, Net of Valuation Allowance	4,489,170	4,946,361
GAAP DAC	995,322	924,629
Fixed assets	74,506	84,775
8 year spread	(0)	38,905
Value of business acquired	470,638	490,046
Other GAAP to tax differences	(51,638)	545,849
Deferred Tax Liabilities, Gross	1,488,543	2,084,204
Net deferred tax	$ 3,000,912	$ 2,862,157