Note 2 - Investments - Schedule of Cost or Amortized cost and Estimated Fair Values of Investments (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Amortized Cost	$ 119,336,041	$ 119,336,041	$ 104,580,681
Debt Securities, Available-for-Sale	110,955,697	110,955,697	93,388,971
Gross Unrealized Gains		724,472	168,461
Gross Unrealized Losses		(9,104,816)	(11,360,171)
Fixed maturity securities, amortized cost	119,336,041	119,336,041	104,580,681
US Treasury Securities [Member]
Amortized Cost		1,351,768	1,352,752
Debt Securities, Available-for-Sale	1,289,774	1,289,774	1,252,960
Gross Unrealized Gains		0	0
Gross Unrealized Losses		(61,994)	(99,792)
Fixed maturity securities, amortized cost		1,351,768	1,352,752
MBS,ABS,CMBS [Member]
Amortized Cost		49,400,028	41,858,596
Debt Securities, Available-for-Sale	47,020,328	47,020,328	38,803,341
Gross Unrealized Gains		283,957	51,477
Gross Unrealized Losses		(2,663,657)	(3,106,732)
Fixed maturity securities, amortized cost		49,400,028	41,858,596
Corporate Debt Securities [Member]
Amortized Cost		45,764,492	39,716,139
Debt Securities, Available-for-Sale	42,981,718	42,981,718	35,602,055
Gross Unrealized Gains		287,412	38,867
Gross Unrealized Losses		(3,070,186)	(4,152,951)
Fixed maturity securities, amortized cost		45,764,492	39,716,139
US States and Political Subdivisions Debt Securities [Member]
Amortized Cost		22,633,360	21,437,389
Debt Securities, Available-for-Sale	19,493,317	19,493,317	17,541,694
Gross Unrealized Gains		153,103	78,117
Gross Unrealized Losses		(3,293,146)	(3,973,812)
Fixed maturity securities, amortized cost		22,633,360	21,437,389
Redeemable Preferred Stock [Member]
Amortized Cost		186,393	215,805
Debt Securities, Available-for-Sale	$ 170,560	170,560	188,921
Gross Unrealized Gains		0	0
Gross Unrealized Losses		(15,833)	(26,884)
Fixed maturity securities, amortized cost		$ 186,393	$ 215,805