Note 7 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Provision for income taxes at the statutory federal tax rates	$ 170,279	$ 114,800	$ (974,378)	$ 575,332
Increase (reduction) in taxes resulting from:
Dividends received deduction	(10,010)	(8,657)	(32,408)	(24,732)
Tax-exempt interest income	(12,011)	(14,890)	(38,323)	(44,437)
Proration of tax-exempt interest and dividends received deduction	(2,217)	5,685	9,581	16,748
Nondeductible expenses	32,766	25,302	60,177	67,397
Officer life insurance, net	2,307	165	(5,375)	498
Total	181,114	122,405	(980,726)	590,806
Provision for income taxes at the statutory federal tax rates	$ 170,279	$ 114,800	$ (974,378)	$ 575,332