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Note 8 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Provision for income taxes at the statutory federal tax rates $ (151,584) $ 1,041,155
Dividends received deduction (71,819) (34,207)
Tax-exempt interest income (49,460) (58,153)
Proration of tax-exempt interest and dividends received deduction 29,506 22,359
Nondeductible expenses 74,159 48,155
Officer life insurance, net (2,500) (188)
Officer life insurance, net 2,500 188
Prior year true-up and other 31,532 (204,395)
Total $ (140,166) $ 815,102