Note 2 - Investments (Tables)

3 Months Ended

Mar. 31, 2026

Notes Tables

Debt Securities, Available-for-Sale [Table Text Block]

	March 31, 2026
	Cost or		Gross		Gross
	Amortized		Unrealized		Unrealized
	Cost		Gains		Losses			Fair Value
	(unaudited)
Available for sale:
Fixed maturities:
US Treasury securities	$	809,794	$	-	$	(82,997	)	$	726,797
Corporate bonds		30,375,995		102,327		(2,919,393	)		27,558,929
Municipal bonds		6,328,396		130		(574,165	)		5,754,361
Redeemable preferred stock		1,669,244		-		(177,443	)		1,491,801
Term loans		12,244,604		30,171		(181,390	)		12,093,385
Mortgage backed and asset backed securities		41,041,765		429,717		(833,342	)		40,638,140
Total available for sale	$	92,469,798	$	562,345	$	(4,768,730	)	$	88,263,413

	December 31 2025
	Cost or		Gross		Gross
	Amortized		Unrealized		Unrealized
	Cost		Gains		Losses			Fair Value
Available for sale:
Fixed maturities:
US Treasury securities	$	810,255	$	1,562	$	(78,925	)	$	732,892
Corporate bonds		30,702,897		218,634		(2,622,315	)		28,299,216
Municipal bonds		6,341,809		1,735		(536,408	)		5,807,136
Redeemable preferred stock		2,142,141		3,788		(147,491	)		1,998,438
Term loans		11,187,284		10,032		(191,512	)		11,005,804
Mortgage backed and asset backed securities		38,852,468		638,213		(799,463	)		38,691,218
Total available for sale	$	90,036,854	$	873,964	$	(4,376,114	)	$	86,534,704

Investments Classified by Contractual Maturity Date [Table Text Block]

	As of March 31, 2026				As of December 31, 2025
	Amortized Cost		Fair Value		Amortized Cost		Fair Value
	(unaudited)
Amounts maturing in:
One year or less	$	374,235	$	372,441	$	1,074,089	$	1,072,360
After one year through five years		25,664,377		25,513,104		23,367,252		23,263,307
After five years through ten years		4,233,458		4,033,331		4,878,273		4,797,585
More than 10 years		19,486,719		16,214,595		19,722,631		16,711,796
Redeemable preferred stocks		1,669,244		1,491,801		2,142,141		1,998,438
Mortgage backed and asset backed securities		41,041,765		40,638,141		38,852,468		38,691,218
Total amortized cost and fair value	$	92,469,798	$	88,263,413	$	90,036,854	$	86,534,704

Realized Gain (Loss) on Investments [Table Text Block]

	Three Months Ended March 31,
	(unaudited)
	2026			2025
Gross gains	$	17,014		$	-
Gross losses		(35,556	)		(476,146	)
Net security losses	$	(18,542	)	$	(476,146	)
Mortgage loans on real estate		(88,501	)		(432,975	)
Increase in allowance for credit losses	$	(88,501	)	$	(432,975	)

Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value [Table Text Block]

	Less than 12 months					Greater than 12 months					Total
	Fair		Unrealized			Fair		Unrealized			Fair		Unrealized
	Value		Loss			Value		Loss			Value		Loss
March 31, 2026	(unaudited)
Available for sale:
Fixed maturities:
US Treasury securities	$	449,896	$	(1,082	)	$	276,901	$	(81,915	)	$	726,797	$	(82,997	)
Corporate bonds		12,992,131		(179,871	)		11,702,480		(2,739,522	)		24,694,611		(2,919,393	)
Municipal bonds		1,591,559		(41,535	)		4,062,792		(532,630	)		5,654,351		(574,165	)
Redeemable preferred stock		74,156		(389	)		1,343,770		(177,054	)		1,417,926		(177,443	)
Term loans		-		-			5,735,961		(181,390	)		5,735,961		(181,390	)
Mortgage backed and asset backed securities		16,550,714		(220,523	)		5,805,169		(612,819	)		22,355,883		(833,342	)
Total fixed maturities	$	31,658,456	$	(443,400	)	$	28,927,073	$	(4,325,330	)	$	60,585,529	$	(4,768,730	)

	Less than 12 months					Greater than 12 months					Total
	Fair		Unrealized			Fair		Unrealized			Fair		Unrealized
	Value		Loss			Value		Loss			Value		Loss
December 31, 2025
Available for sale:
Fixed maturities:
US Treasury securities	$	-	$	-		$	280,278	$	(78,925	)	$	280,278	$	(78,925	)
Corporate bonds		8,857,877		(122,197	)		12,403,317		(2,500,118	)		21,261,194		(2,622,315	)
Municipal bonds		1,163,445		(27,032	)		4,293,247		(509,376	)		5,456,692		(536,408	)
Redeemable preferred stock		-		-			1,521,302		(147,491	)		1,521,302		(147,491	)
Term loans		897,477		(1,338	)		6,843,379		(190,174	)		7,740,856		(191,512	)
Mortgage backed and asset backed securities		13,117,705		(178,342	)		6,120,275		(621,121	)		19,237,980		(799,463	)
Total fixed maturities	$	24,036,504	$	(328,909	)	$	31,461,798	$	(4,047,205	)	$	55,498,302	$	(4,376,114	)

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	March 31, 2026			December 31, 2025
	(unaudited)
Commercial mortgage loans by property type
Mixed use	$	4,547,207		$	4,352,463
Lodging		2,697,304			2,819,346
Multi-property		1,323,332			866,514
Multi-family		2,676,260			2,678,271
Single-family		50,000			61,000
Industrial		800,000			800,000
Retail/Office		14,266,557			12,166,561
Total commercial mortgages	$	26,360,660		$	23,744,155
Allowance for credit losses		(187,619	)		(99,118	)
Carrying value	$	26,173,041		$	23,645,037

Schedule of Mortage Loans by Loan-to-Value Ratio [Table Text Block]

	March 31, 2026			December 31, 2025
	(unaudited)
Loan to value ratio
Over 80%	$	265,283		$	265,283
Over 70 to 80%		1,593,911			892,800
Over 60 to 70%		8,721,746			8,868,648
Over 50 to 60%		5,700,000			5,700,000
Over 40 to 50%		5,612,039			4,312,074
Over 30 to 40%		3,726,681			1,705,350
Over 20 to 30%		241,000			1,500,000
Over 10 to 20%		500,000			500,000
Total	$	26,360,660		$	23,744,155
Allowance for credit losses		(187,619	)		(99,118	)
Carrying value	$	26,173,041		$	23,645,037

Schedule of Mortgage Loans by Maturity Date [Table Text Block]

	March 31, 2026			December 31, 2025
	(unaudited)
Maturity Date
One year or less	$	8,927,979		$	8,728,034
After one year through five years		17,432,681			15,016,121
Total	$	26,360,660		$	23,744,155
Allowance for credit losses		(187,619	)		(99,118	)
Carrying value	$	26,173,041		$	23,645,037

Debt Securities, Available-for-Sale, Allowance for Credit Loss [Table Text Block]

	Three Months Ended March 31, 2026				Three Months Ended March 31, 2025
	Specific Allowance		General Allowance		Specific Allowance			General Allowance
	(unaudited)				(unaudited)
Beginning allowance balance	$	-	$	99,118	$	-		$	55,685
Change in provision for credit losses		-		88,501		670,013			182,975
Charge-offs		-		-		(420,013	)		-
Ending Allowance	$	-	$	187,619	$	250,000		$	238,660

Financing Receivable, Past Due [Table Text Block]

	As of March 31, 2026
	Outstanding Balance		Allowance for Credit Losses			Net Carrying Amount
	(unaudited)
Aging Category
Not past due (Current)	$	25,590,046	$	(184,560	)	$	25,405,486
1-30 days past due		-		-			-
31-60 days past due		-		-			-
61-90 day past due		-		-			-
Over 90 days past due		770,614		(3,059	)		767,555
Mortgage loan carrying value	$	26,360,660	$	(187,619	)	$	26,173,041

Investment Income [Table Text Block]

	Three Months Ended March 31,
	2026			2025
	(unaudited)
Fixed maturities	$	1,390,994		$	1,337,626
Mortgages		549,848			440,895
Equity securities		52,004			69,477
Other invested assets		35,257			29,511
Cash and cash equivalents		112,826			66,332
		2,140,929			1,943,841
Less investment expenses		(109,708	)		(219,113	)
	$	2,031,221		$	1,724,728

Gain (Loss) on Securities [Table Text Block]

	Three Months Ended March 31,
	(unaudited)
	2026			2025
Recognized gains on sale of investments	$	(18,542	)	$	(56,133	)
Realized loss on charge offs of investments		-			(420,013	)
Change in allowance for credit loss recognized in earnings		(88,501	)		(432,975	)
Unrealized net gains recognized in earnings		(45,610	)		(21,790	)
Embedded derivative		40,846			(118,762	)
Net investment losses	$	(111,807	)	$	(1,049,673	)