Note 7 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Provision for income taxes at the statutory federal tax rates	$ 595,435	$ 416,654
Tax-exempt interest income	(7,929)	(10,072)
Dividends received deduction	(10,065)	(20,460)
Proration of tax-exempt interest and dividends received deduction	4,283	7,417
Nondeductible expenses	15,915	15,091
Officer life insurance, net	(1,438)	(3,110)
Total	$ 596,201	$ 405,520