Note 7 - Federal Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Federal Income Tax Note [Table Text Block]

The following information is based upon the U.S. federal income tax cost of portfolio investments as of December 31, 2025.
	FEDERAL INCOME TAX COST:
Gross unrealized appreciation		—
Gross unrealized depreciation	$	(89,689,094	)
Net unrealized depreciation	$	(89,689,094	)
Federal income tax cost, Investments	$	89,914,530

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2025		2024
Deferred tax (expense)/benefit
Federal	$	-	$	-
State		-		-
Total deferred tax (expense)/benefit	$	-	$	-

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2025			2024
Deferred tax assets:
Net operating loss carryforward	$	3,886,290		$	3,243,806
Capital loss carryforward		13,605,036			8,449,388
Net unrealized losses (gains) on investment securities		25,095,009			32,351,042
Total deferred tax assets, net		42,586,335			44,044,236
Valuation allowance		(42,586,335	)		(44,044,236	)
Net	$	-		$	-

Summary of Operating Loss Carryforwards [Table Text Block]

EXPIRATION DATE	AMOUNT
12/31/27	$	3,129,665
12/31/28		7,864,982
12/31/29		11,686,668
12/31/30		25,942,832
Total	$	48,624,147