Note 7 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Provision for income taxes at the statutory federal tax rates	$ (203,241)	$ 170,279	$ 369,439	$ (974,378)
Dividends received deduction	(18,802)	(10,010)	(59,537)	(32,408)
Tax-exempt interest income	(8,450)	(12,011)	(27,316)	(38,323)
Proration of tax-exempt interest and dividends received deduction	6,604	(2,217)	21,074	9,581
Nondeductible expenses	22,512	32,766	57,555	60,177
Officer life insurance, net	1,949	2,307	1,949	(5,375)
Prior year true-up and other	578	0	0	0
Total	$ (198,850)	$ 181,114	$ 363,164	$ (980,726)