Note 1 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2020

Notes Tables

Property, Plant and Equipment [Table Text Block]

	As of
	September 30,			December 31,
	2020			2019
Automobiles	$	530,722		$	505,788
Furniture and fixtures		474,401			457,218
Computer equipment and software		3,917,136			3,823,416
Home office		3,878,909			3,866,632
Total cost		8,801,168			8,653,054
Accumulated depreciation		(5,949,933	)		(5,619,706	)
Net property and equipment	$	2,851,235		$	3,033,348

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Nine-Month Periods Ended
	September 30,
	2020			2019
Beginning balance	$	2,953,936		$	(1,580,976	)
Cumulative effect of adoption of ASU 2016-01		-			1,366,297
Adjusted beginning balance		2,953,936			(214,679	)
Other comprehensive earnings before reclassification		2,579,925			3,611,573
Amount reclassified from accumulated other comprehensive earnings		(325,204	)		(188,340	)
Net current period other comprehensive earnings		2,254,721			3,423,233
Ending balance	$	5,208,657		$	3,208,554

Comprehensive Income (Loss) [Table Text Block]

	Three-Month Periods Ended September 30,
	2020									2019
	Pre-tax			Tax			After-tax			Pre-tax			Tax			After-tax
Other comprehensive earnings, net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding gains arising during the period	$	551,140		$	(57,292	)	$	493,848		$	890,152		$	(116,415	)	$	773,737
Reclassification adjustment for (gains) included in net earnings		(67,102	)		14,092			(53,010	)		(89,262	)		18,745			(70,517	)
Total other comprehensive earnings	$	484,038		$	(43,200	)	$	440,838		$	800,890		$	(97,670	)	$	703,220

	Nine-Month Periods Ended September 30,
	2020									2019
	Pre-tax			Tax			After-tax			Pre-tax			Tax			After-tax
Other comprehensive (loss) earnings, net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding gains arising during the period	$	2,836,794		$	(256,869	)	$	2,579,925		$	4,333,205		$	(721,632	)	$	3,611,573
Reclassification adjustment for (gains) included in net earnings		(411,651	)		86,447			(325,204	)		(238,405	)		50,065			(188,340	)
Total other comprehensive earnings	$	2,425,143		$	(170,422	)	$	2,254,721		$	4,094,800		$	(671,567	)	$	3,423,233

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

Amounts Reclassified from
Accumulated Other Comprehensive Earnings
	Three-Month Periods Ended						Nine-Month Periods Ended
Details about Accumulated Other	September 30,						September 30,						Affected Line Item in the Statement
Comprehensive Earnings Component	2020			2019			2020			2019			where Net Earnings is Presented
Unrealized (gains) losses on AFS investments:
	$	(67,102	)	$	(89,262	)	$	(411,651	)	$	(238,405	)	Net realized investment (gains) losses
		14,092			18,745			86,447			50,065		Income tax expense (benefit)
Total reclassification adjustment, net of tax	$	(53,010	)	$	(70,517	)	$	(325,204	)	$	(188,340	)