Note 7 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Provision for income taxes at the statutory federal tax rates	$ 416,654	$ (44,088)
Dividends received deduction	(20,460)	(11,281)
Tax-exempt interest income	(10,072)	(13,351)
Proration of tax-exempt interest and dividends received deduction	7,417	5,970
Nondeductible expenses	15,091	17,292
Officer life insurance, net	(3,110)	(4,347)
Total	$ 405,520	$ (49,805)