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Note 4 - Policy Acquisition Costs - Deferred Policy Acquisition Costs (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Deferred policy acquisition costs $ 6,538,844 $ 5,429,620
Direct commission 12,330,776 10,772,089
Premium taxes 1,271,971 1,215,613
Ceding commissions (693,178) (827,540)
Underwriting 1,186,150 1,003,215
Net deferred 14,095,719 12,163,377
Amortized 13,467,527 11,054,153
Deferred policy acquisition costs 7,167,036 6,538,844
Contingent commission 1,796,256 1,463,505
Other underwriting expenses 9,632,337 8,307,242
Total policy acquisition costs $ 24,896,120 $ 20,824,900