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Note 15 - Unpaid Losses and Loss Adjustment Expenses - Reserves Balance for Losses and Loss Adjustment Expenses (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Gross reserve for unpaid losses and loss adjustment expenses, beginning of year $ 5,873,192 $ 5,733,444
Less: reinsurance recoverable on unpaid losses 1,803,865 3,283,071
Net reserve for unpaid losses and loss adjustment expenses, beginning of year 4,069,327 2,450,373
Provision for losses and LAE claims arising in current year 7,830,185 3,924,202
Provision for losses and LAE claims arising in prior year (1,170,843) (750,747)
Total net losses and loss adjustment expense incurred 6,659,342 3,173,455
Losses and LAE payments for claims arising in current year 3,946,283 1,193,187
Losses and LAE payments for claims arising in prior years 1,242,029 361,314
Losses and LAE payments for claims arising in total payments 5,188,312 1,554,501
Net reserves for unpaid losses and loss adjustment expenses, end of year 5,540,357 4,069,327
Reinsurance recoverable on unpaid losses, net of allowance 998,820 1,803,865
Gross reserves for unpaid losses and loss adjustment expenses, end of year $ 6,539,177 $ 5,873,192