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Note 4 - Policy Acquisition Costs - Deferred Policy Acquisition Costs (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Deferred policy acquisition costs $ 7,167,036 $ 6,538,844
Direct commission 13,849,194 12,330,776
Premium taxes 1,702,222 1,271,971
Ceding commissions (485,089) (693,178)
Underwriting 1,423,178 1,186,150
Net deferred 16,489,505 14,095,719
Amortized 15,104,082 13,467,527
Deferred policy acquisition costs 8,552,459 7,167,036
Contingent commission 2,290,826 1,796,256
Other underwriting expenses 11,127,065 9,632,337
Total policy acquisition costs $ 28,521,973 $ 24,896,120