Note 2 - Investments - Schedule of Cost or Amortized cost and Estimated Fair Values of Investments (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Amortized Cost	$ 104,580,681	$ 102,145,223
Debt Securities, Available-for-Sale, Total	93,388,971	105,841,543
Gross Unrealized Gains	168,461	4,220,575
Gross Unrealized Losses	(11,360,171)	(524,255)
Fixed maturity securities, amortized cost	104,580,681	102,145,223
US Treasury Securities [Member]
Amortized Cost	1,352,752	1,352,044
Debt Securities, Available-for-Sale, Total	1,252,960	1,345,992
Gross Unrealized Gains	0	11,276
Gross Unrealized Losses	(99,792)	(17,328)
Fixed maturity securities, amortized cost	1,352,752	1,352,044
MBS,ABS,CMBS [Member]
Amortized Cost	41,858,596	40,712,275
Debt Securities, Available-for-Sale, Total	38,803,341	41,023,871
Gross Unrealized Gains	51,477	607,483
Gross Unrealized Losses	(3,106,732)	(295,887)
Fixed maturity securities, amortized cost	41,858,596	40,712,275
Corporate Debt Securities [Member]
Amortized Cost	39,716,139	38,959,905
Debt Securities, Available-for-Sale, Total	35,602,055	41,206,964
Gross Unrealized Gains	38,867	2,434,738
Gross Unrealized Losses	(4,152,951)	(187,679)
Fixed maturity securities, amortized cost	39,716,139	38,959,905
US States and Political Subdivisions Debt Securities [Member]
Amortized Cost	21,437,389	20,905,194
Debt Securities, Available-for-Sale, Total	17,541,694	22,031,831
Gross Unrealized Gains	78,117	1,149,998
Gross Unrealized Losses	(3,973,812)	(23,361)
Fixed maturity securities, amortized cost	21,437,389	20,905,194
Redeemable Preferred Stock [Member]
Amortized Cost	215,805	215,805
Debt Securities, Available-for-Sale, Total	188,921	232,885
Gross Unrealized Gains	0	17,080
Gross Unrealized Losses	(26,884)	0
Fixed maturity securities, amortized cost	$ 215,805	$ 215,805