Note 2 - Investments (Tables)

3 Months Ended

Mar. 31, 2024

Notes Tables

Schedule of Realized Gain (Loss) [Table Text Block]

	For the Three-Months Ended March 31,
								Net Realized
	Proceeds		Gains		Losses			Gains (Losses)
2024
Fixed maturity securities	$	4,294,521	$	1,167	$	—		$	1,167
Common stocks		705,443		249,637		(70,057	)		179,580
Preferred stocks		245,513		1,409		(31,470	)		(30,061	)
2023
Fixed maturity securities	$	3,830,441	$	—	$	(40,520	)	$	(40,520	)
Common stocks		778,071		126,001		(185,458	)		(59,457	)
Preferred stocks		95,628		24,412		—			24,412

Investments Classified by Contractual Maturity Date [Table Text Block]

	Amortized Cost		Fair Value
Due in one year or less	$	3,548,339	$	3,498,321
Due after one year through five years		15,222,260		14,582,221
Due after five years through 10 years		24,129,964		22,440,674
Due after 10 years		26,891,230		22,631,543
Asset and mortgage-backed securities without a specific due date		48,381,623		45,834,486
Redeemable preferred stocks		186,393		181,040
Total fixed maturity securities	$	118,359,809	$	109,168,285

Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]

					Gross Unrealized
	Amortized Cost		Fair Value		Gains		Losses
2024
Fixed maturity securities:
U.S. Treasury	$	1,351,519	$	1,295,211	$	—	$	(56,308	)
MBS/ABS/CMBS		48,381,623		45,834,486		291,072		(2,838,209	)
Corporate		45,827,528		42,444,447		104,428		(3,487,509	)
Municipal		22,612,746		19,413,101		125,472		(3,325,117	)
Redeemable preferred stock		186,393		181,040		—		(5,353	)
Total fixed maturity securities	$	118,359,809	$	109,168,285	$	520,972	$	(9,712,496	)

					Gross Unrealized
	Amortized Cost		Fair Value		Gains		Losses
2023
Fixed maturity securities:
U.S. Treasury	$	1,351,768	$	1,289,774	$	—	$	(61,994	)
MBS/ABS/CMBS		49,400,028		47,020,328		283,957		(2,663,657	)
Corporate		45,764,492		42,981,718		287,412		(3,070,186	)
Municipal		22,633,360		19,493,317		153,103		(3,293,146	)
Redeemable preferred stock		186,393		170,560		—		(15,833	)
Total fixed maturity securities	$	119,336,041	$	110,955,697	$	724,472	$	(9,104,816	)

Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value [Table Text Block]

	March 31, 2024									December 31, 2023
				12 Months									12 Months
	< 12 Months			& Greater			Total			< 12 Months			& Greater			Total
Fixed Maturity Securities:
U.S. Treasury
Fair value	$	—		$	1,295,211		$	1,295,211		$	—		$	1,289,774		$	1,289,774
Amortized cost		—			1,351,519			1,351,519			—			1,351,768			1,351,768
Unrealized loss		—			(56,308	)		(56,308	)		—			(61,994	)		(61,994	)
MBS/ABS/CMBS
Fair value		8,671,226			20,894,107			29,565,333			8,345,340			24,323,865			32,669,205
Amortized cost		8,780,692			23,622,850			32,403,542			8,462,010			26,870,852			35,332,862
Unrealized loss		(109,466	)		(2,728,743	)		(2,838,209	)		(116,670	)		(2,546,987	)		(2,663,657	)
Corporate
Fair value		5,126,823			31,263,210			36,390,033			477,051			33,352,754			33,829,805
Amortized cost		5,205,614			34,671,928			39,877,542			478,370			36,421,621			36,899,991
Unrealized loss		(78,791	)		(3,408,718	)		(3,487,509	)		(1,319	)		(3,068,867	)		(3,070,186	)
Municipal
Fair value		1,276,758			12,114,730			13,391,488			—			12,149,238			12,149,238
Amortized cost		1,283,254			15,433,351			16,716,605			—			15,442,384			15,442,384
Unrealized loss		(6,496	)		(3,318,621	)		(3,325,117	)		—			(3,293,146	)		(3,293,146	)
Redeemable preferred stock
Fair value		121,500			59,540			181,040			149,240			21,320			170,560
Amortized cost		123,188			63,205			186,393			161,549			24,844			186,393
Unrealized loss		(1,688	)		(3,665	)		(5,353	)		(12,309	)		(3,524	)		(15,833	)
Total
Fair value		15,196,307			65,626,798			80,823,105			8,971,631			71,136,951			80,108,582
Amortized cost		15,392,748			75,142,853			90,535,601			9,101,929			80,111,469			89,213,398
Unrealized loss	$	(196,441	)	$	(9,516,055	)	$	(9,712,496	)	$	(130,298	)	$	(8,974,518	)	$	(9,104,816	)