Note 8 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Tax discounting of claim reserves	$ 1,018,934	$ 931,054
Unearned premium reserve	1,981,064	1,686,905
Net unrealized depreciation of securities	1,283,391	2,105,391
Deferred compensation	315,575	316,051
Provision for uncollectible accounts	27,300	10,500
Other deferred tax assets	191,577	89,347
Deferred tax assets before allowance	4,817,841	5,139,248
Less valuation allowance	0	0
Total deferred tax assets	4,817,841	5,139,248
Transition Adjustment for Loss Reserve Discounting	75,392	113,088
Deferred policy acquisition costs	1,796,016	1,505,078
Property and equipment deferred tax liabilities	175,571	143,047
Other deferred tax liabilities	123,226	81,347
Total deferred tax liabilities	2,170,205	1,842,560
Net deferred tax asset	$ 2,647,636	$ 3,296,688