Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Property, Plant and Equipment [Table Text Block]

	As of
	December 31,			December 31,
	2023			2022
Automobiles	$	645,458		$	637,306
Furniture and fixtures		525,843			520,835
Computer equipment and software		5,037,301			4,720,932
Home office		4,106,796			4,025,248
Total cost		10,315,398			9,904,321
Accumulated depreciation		(6,990,076	)		(6,590,602	)
Net property and equipment	$	3,325,322		$	3,313,719

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

	Year Ended December 31,
	2023			2022
Beginning balance	$	(8,841,517	)	$	2,920,027
Other comprehensive earnings (loss) before reclassification		2,173,761			(11,770,084	)
Amount reclassified from accumulated other comprehensive earnings		46,420			8,540
Net current period other comprehensive earnings (loss)		2,220,181			(11,761,544	)
Ending balance	$	(6,621,336	)	$	(8,841,517	)

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

Amounts Reclassified from
Accumulated Other Comprehensive Loss
	Twelve-Month Periods Ended
Details about Accumulated Other	December 31,						Affected Line Item in the Statement
Comprehensive Earnings Component	2023			2022			where Net Earnings is Presented
Unrealized losses on AFS investments:
	$	58,760		$	10,810		Net realized investment losses
		(12,340	)		(2,270	)	Income tax (benefit)
Total exclusion, net of tax	$	46,420		$	8,540

Schedule of Finite-Lived Intangible Assets [Table Text Block]

			2023				2022
	Inception date	Economic Useful Life	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Finite-lived intangible assets:
Guild customer/broker relationships and name recognition	10/2/2023	15 years	$	1,005,783	$	16,763	$	—	$	—
Katkin customer/supplier relationships, certifications, and system	10/1/2021	3 years		47,500		35,625		47,500		19,792
Total intangible assets			$	1,053,283	$	52,388	$	47,500	$	19,792