Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Assets
Available for sale fixed maturity securities (amortized cost: $92,469,798 and $90,036,854, net of allowances for credit losses of $0, as of March 31, 2026 and December 31, 2025)	$ 88,263,413	$ 86,534,704
Equity securities, at fair value	8,235,955	3,542,412
Limited partnership interests	1,711,176	1,293,005
Mortgage loans on real estate (net of allowance for credit losses of $187,619 and $99,118 as of March 31, 2026 and December 31, 2025)	26,173,041	23,645,037
Other invested assets	1,012,127	1,018,640
Policy loans	42,081	41,314
Real estate, net of depreciation	1,601,968	1,597,979
Total investments	127,039,761	117,673,091
Cash and cash equivalents	9,513,983	18,036,904
Investment income due and accrued	999,436	860,697
Reinsurance related assets	1,161,828	1,177,656
Deferred acquisition costs, net	4,732,821	4,739,627
Value of business acquired, net	2,218,028	2,241,133
Property, equipment and software, net	121,670	119,068
Goodwill	277,542	277,542
Federal and state income tax receivable	35,372	35,372
Deferred tax asset, net of valuation allowance	3,139,030	3,000,912
Other assets	621,619	518,100
Total assets	149,861,090	148,680,102
Liabilities:
Deposit-type contracts	88,062,296	87,824,261
Policyholder benefit reserves	45,435,165	44,559,453
Dividend accumulation	102,865	102,050
Advance premiums	236,166	271,976
Total policy liabilities	133,836,492	132,757,740
Accounts payable and accrued expenses	1,367,530	1,575,654
Federal Home Loan Bank advance	1,250,000	1,250,000
Other liabilities	988,471	99,354
Total liabilities	137,442,493	135,682,748
Shareholders' Equity:
Common stock, $0.10 par value. Authorized 20,000,000 shares; issued and outstanding 7,788,922 and 7,788,922 shares as of March 31, 2026 and December 31, 2025, respectively	778,893	778,893
Additional paid-in capital	23,012,087	23,002,201
Accumulated deficit	(11,070,961)	(10,739,528)
Accumulated other comprehensive loss	(301,422)	(44,212)
Total shareholders' equity	12,418,597	12,997,354
Total liabilities and shareholders' equity	$ 149,861,090	$ 148,680,102