Note 2 - Investments - Schedule of Cost or Amortized cost and Estimated Fair Values of Investments (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Amortized Cost	$ 112,865,702	$ 104,580,681
Debt Securities, Available-for-Sale	99,100,422	93,388,971
Gross Unrealized Gains	74,901	168,461
Gross Unrealized Losses	(13,840,181)	(11,360,171)
Fixed maturity securities, amortized cost	112,865,702	104,580,681
US Treasury Securities [Member]
Amortized Cost	1,352,015	1,352,752
Debt Securities, Available-for-Sale	1,265,703	1,252,960
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(86,312)	(99,792)
Fixed maturity securities, amortized cost	1,352,015	1,352,752
MBS,ABS,CMBS [Member]
Amortized Cost	45,801,155	41,858,596
Debt Securities, Available-for-Sale	41,653,431	38,803,341
Gross Unrealized Gains	56,434	51,477
Gross Unrealized Losses	(4,204,158)	(3,106,732)
Fixed maturity securities, amortized cost	45,801,155	41,858,596
Corporate Debt Securities [Member]
Amortized Cost	44,540,438	39,716,139
Debt Securities, Available-for-Sale	39,523,491	35,602,055
Gross Unrealized Gains	2,882	38,867
Gross Unrealized Losses	(5,019,829)	(4,152,951)
Fixed maturity securities, amortized cost	44,540,438	39,716,139
US States and Political Subdivisions Debt Securities [Member]
Amortized Cost	20,985,701	21,437,389
Debt Securities, Available-for-Sale	16,482,597	17,541,694
Gross Unrealized Gains	15,585	78,117
Gross Unrealized Losses	(4,518,689)	(3,973,812)
Fixed maturity securities, amortized cost	20,985,701	21,437,389
Redeemable Preferred Stock [Member]
Amortized Cost	186,393	215,805
Debt Securities, Available-for-Sale	175,200	188,921
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(11,193)	(26,884)
Fixed maturity securities, amortized cost	$ 186,393	$ 215,805