Note 1 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Property, Plant and Equipment [Table Text Block]

	As of
	September 30,			December 31,
	2023			2022
Automobiles	$	662,487		$	637,306
Furniture and fixtures		516,294			520,835
Computer equipment and software		4,991,669			4,720,932
Home office		4,095,180			4,025,248
Total cost		10,265,630			9,904,321
Accumulated depreciation		(6,917,014	)		(6,590,602	)
Net property and equipment	$	3,348,616		$	3,313,719

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Nine-Months Ended September 30,
	2023			2022
Beginning balance	$	(8,841,517	)	$	2,920,027
Other comprehensive loss before reclassification		(2,239,651	)		(12,370,634	)
Amount reclassified from accumulated other comprehensive loss		46,421			496
Net current period other comprehensive loss		(2,193,230	)		(12,370,138	)
Ending balance	$	(11,034,747	)	$	(9,450,111	)

Comprehensive Income (Loss) [Table Text Block]

	Three-Month Periods Ended September 30,
	2023									2022
	Pre-tax			Tax			After-tax			Pre-tax			Tax		After-tax
Other comprehensive loss, net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding losses arising during the period	$	(3,836,298	)	$	805,622		$	(3,030,676	)	$	(4,315,110	)	$	906,173	$	(3,408,937	)
Reclassification adjustment for losses included in net earnings		6,863			(1,441	)		5,422			—			—		—
Total other comprehensive loss	$	(3,829,435	)	$	804,181		$	(3,025,254	)	$	(4,315,110	)	$	906,173	$	(3,408,937	)

	Nine-Month Periods Ended September 30,
	2023									2022
	Pre-tax			Tax			After-tax			Pre-tax			Tax			After-tax
Other comprehensive (loss) earnings, net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding losses arising during the period	$	(2,835,001	)	$	595,350		$	(2,239,651	)	$	(15,659,030	)	$	3,288,396		$	(12,370,634	)
Reclassification adjustment for losses included in net earnings		58,761			(12,340	)		46,421			628			(132	)		496
Total other comprehensive loss	$	(2,776,240	)	$	583,010		$	(2,193,230	)	$	(15,658,402	)	$	3,288,264		$	(12,370,138	)

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

Amounts Reclassified from
Accumulated Other Comprehensive (Earnings) Loss
	Three-Month Periods Ended					Nine-Month Periods Ended
Details about Accumulated Other	September 30,					September 30,						Affected Line Item in the Statement
Comprehensive (Earnings) Loss Component	2023			2022		2023			2022			where Net Earnings is Presented
Unrealized losses on AFS investments:
	$	6,863		$	—	$	58,761		$	628		Net realized investment losses (gains)
		(1,441	)		—		(12,340	)		(132	)	Income tax expense (benefit)
Total reclassification adjustment, net of tax	$	5,422		$	—	$	46,421		$	496