Note 2 - Investments - Schedule of Cost or Amortized cost and Estimated Fair Values of Investments (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Amortized Cost	$ 106,652,848	$ 104,580,681
Debt Securities, Available-for-Sale	97,481,837	93,388,971
Gross Unrealized Gains	332,668	168,461
Gross Unrealized Losses	(9,503,679)	(11,360,171)
Fixed maturity securities, amortized cost	106,652,848	104,580,681
US Treasury Securities [Member]
Amortized Cost	1,352,511	1,352,752
Debt Securities, Available-for-Sale	1,270,102	1,252,960
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(82,409)	(99,792)
Fixed maturity securities, amortized cost	1,352,511	1,352,752
MBS,ABS,CMBS [Member]
Amortized Cost	42,847,960	41,858,596
Debt Securities, Available-for-Sale	40,259,680	38,803,341
Gross Unrealized Gains	94,625	51,477
Gross Unrealized Losses	(2,682,905)	(3,106,732)
Fixed maturity securities, amortized cost	42,847,960	41,858,596
Corporate Debt Securities [Member]
Amortized Cost	41,385,970	39,716,139
Debt Securities, Available-for-Sale	37,979,132	35,602,055
Gross Unrealized Gains	99,207	38,867
Gross Unrealized Losses	(3,506,045)	(4,152,951)
Fixed maturity securities, amortized cost	41,385,970	39,716,139
US States and Political Subdivisions Debt Securities [Member]
Amortized Cost	20,757,963	21,437,389
Debt Securities, Available-for-Sale	17,675,339	17,541,694
Gross Unrealized Gains	138,836	78,117
Gross Unrealized Losses	(3,221,460)	(3,973,812)
Fixed maturity securities, amortized cost	20,757,963	21,437,389
Redeemable Preferred Stock [Member]
Amortized Cost	308,444	215,805
Debt Securities, Available-for-Sale	297,584	188,921
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(10,860)	(26,884)
Fixed maturity securities, amortized cost	$ 308,444	$ 215,805