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Note 5 - Liability for Future Policyholder Benefits - Liability for Future Policyholder Benefits (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Jan. 01, 2026
Jan. 01, 2025
Jan. 01, 2024
Liability for future policyholder benefits $ 44,769,645 $ 43,153,093      
In course of settlements 139,976 764,862      
Incurred but not reported 300,060 372,089      
Other 225,484 269,409      
Total liability for future policyholder benefits 45,435,165 44,559,453      
Net liability for future policy benefits, post-flooring 44,769,645 43,153,093      
Individual Life [Member]          
Balance, beginning of year (958,958) (400,344) $ (400,344)    
Effect of change in discount rate assumptions (4,272,099) (3,617,243) 42,752,917    
Balance       $ 399,564  
Balance 43,810,104 42,752,573   36,222,623  
Liability for future policyholder benefits 44,769,062 43,152,917      
Expected future benefits and expenses, discounted 43,810,104 42,752,573   36,222,623  
Beginning balance at original discount rate (774,112)   (268,690)    
Balance 48,082,203 46,369,816 46,369,816 40,651,821  
Beginning balance at original discount rate       649,287  
Effect of changes in cash flow assumptions     (539,368) (1,239,943)  
Effect of changes in cash flow assumptions     133 21,011  
Effect of actual variances from expected experience     84,436 (10,249)  
Effect of actual variances from expected experience     79,609 (106,799)  
Adjusted beginning of year balance   (268,690) (723,622) (600,905)  
Adjusted beginning of year balance     46,449,558 40,566,033  
New issues 2,560,371 9,148,351      
New issues 2,560,371 9,735,500      
Interest accrual 38,596 339,056      
Death benefits (1,355,447) (5,672,746)      
Net premiums collected (2,649,457) (9,155,192)      
Surrender/maturity (15,954) (127,270)      
Derecognition (lapses) 0 0      
Other benefits 0 0      
Dividends 0 (2)      
Effect of change in discount rate assumptions (184,846) (131,654)      
Return of premium 0 0      
Expense included in Reserve (17,714) (64,683)      
Interest accrued 461,389 1,932,984      
Net liability for future policy benefits 44,769,062 43,152,917      
Impact of flooring 0 0      
Net liability for future policy benefits, post-flooring 44,769,062 43,152,917      
Less: Reinsurance recoverable 462,768 421,244      
Net liability for future policy benefits, after reinsurance recoverable 44,306,294 42,731,673      
Traditional Life [Member]          
Balance 43,810,107 42,752,896      
Expected future gross premiums, undiscounted 15,647,893 15,692,183      
Expected future gross premiums, discounted 11,250,729 11,460,334      
Expected future benefits and expenses, undiscounted 91,520,587 80,814,045      
Expected future benefits and expenses, discounted 43,810,107 42,752,896      
Critical Illness [Member]          
Balance, beginning of year 17,575 18,024 18,024    
Effect of change in discount rate assumptions (2,176) (1,952) 10,630    
Balance       10,179  
Balance 10,846 10,630   10,698  
Liability for future policyholder benefits 583 176      
Expected future benefits and expenses, discounted 10,846 10,630   10,698  
Beginning balance at original discount rate 19,670   19,818    
Balance 13,022 12,582 12,582 12,947  
Beginning balance at original discount rate       11,560  
Effect of changes in cash flow assumptions     0 0  
Effect of changes in cash flow assumptions     0 0  
Effect of actual variances from expected experience     72 8,992  
Effect of actual variances from expected experience     63 9,457  
Adjusted beginning of year balance   19,818 19,890 20,552  
Adjusted beginning of year balance     12,645 22,404  
New issues 0 156      
New issues 0 156      
Interest accrual 206 838      
Death benefits 0 (10,000)      
Net premiums collected (426) (1,728)      
Surrender/maturity 0 0      
Derecognition (lapses) 0 0      
Other benefits (137) (527)      
Dividends 0 0      
Effect of change in discount rate assumptions (2,095) (1,794)      
Return of premium 0 0      
Expense included in Reserve (10) (37)      
Interest accrued 524 586      
Net liability for future policy benefits (6,729) (7,394)      
Impact of flooring 7,312 7,570      
Net liability for future policy benefits, post-flooring 583 176      
Less: Reinsurance recoverable (10,616) (9,962)      
Net liability for future policy benefits, after reinsurance recoverable 11,199 10,138      
Disability and Critical Illness [Member]          
Balance 10,846 11,019      
Expected future gross premiums, undiscounted 409,578 412,176      
Expected future gross premiums, discounted 221,088 225,911      
Expected future benefits and expenses, undiscounted 27,039 27,063      
Expected future benefits and expenses, discounted 10,846 11,019      
Individual Life and Critical Illness Products [Member]          
Balance, beginning of year (941,383) (382,320) (382,320)    
Effect of change in discount rate assumptions (4,274,275) (3,619,195) 42,763,203    
Balance       409,743 $ 1,557,973
Balance 43,820,950 42,763,203   36,233,321 32,483,755
Liability for future policyholder benefits 44,769,645 43,153,093      
Expected future benefits and expenses, discounted 43,820,950 42,763,203   36,233,321 32,483,755
Beginning balance at original discount rate (754,442)   (248,872)    
Balance 48,095,225 46,382,398 46,382,398 40,664,768  
Beginning balance at original discount rate       660,847  
Effect of changes in cash flow assumptions     (539,368) (1,239,943)  
Effect of changes in cash flow assumptions     133 21,011  
Total liability for future policyholder benefits         30,857,637
Effect of actual variances from expected experience     84,508 (1,257)  
Effect of actual variances from expected experience     79,672 (97,342)  
Adjusted beginning of year balance   (248,872) (703,732) (580,353)  
Adjusted beginning of year balance     $ 46,462,203 $ 40,588,437  
New issues 2,560,371 9,148,507      
New issues 2,560,371 9,735,656      
Interest accrual 38,802 339,894      
Death benefits (1,355,447) (5,682,746)      
Net premiums collected (2,649,883) (9,156,920)      
Surrender/maturity (15,954) (127,270)      
Derecognition (lapses) 0 0      
Other benefits (137) (527)      
Dividends 0 (2)      
Effect of change in discount rate assumptions (186,941) (133,448)      
Return of premium 0 0      
Expense included in Reserve (17,724) (64,720)      
Interest accrued 461,913 1,933,570      
Net liability for future policy benefits 44,762,333 43,145,523      
Impact of flooring 7,312 7,570      
Net liability for future policy benefits, post-flooring 44,769,645 43,153,093      
Less: Reinsurance recoverable 452,152 411,282     $ 68,145
Net liability for future policy benefits, after reinsurance recoverable $ 44,317,493 $ 42,741,811