Note 8 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Tax discounting of claim reserves	$ 931,054	$ 829,619
Unearned premium reserve	1,686,905	1,503,989
Net unrealized depreciation of securities	2,105,391	0
Deferred compensation	316,051	237,599
Provision for uncollectible accounts	10,500	21,000
Other deferred tax assets	89,347	101,166
Deferred tax assets before allowance	5,139,248	2,693,373
Less valuation allowance	0	0
Total deferred tax assets	5,139,248	2,693,373
Transition Adjustment for Loss Reserve Discounting	113,088	150,784
Net unrealized appreciation of securities	0	1,938,542
Deferred policy acquisition costs	1,505,078	1,373,157
Property and equipment deferred tax liabilities	143,047	100,399
Other deferred tax liabilities	81,347	85,353
Total deferred tax liabilities	1,842,560	3,648,235
Net deferred tax asset	$ 3,296,688
Net deferred tax liability		$ (954,862)