Note 1 - Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2024

Notes Tables

Property, Plant and Equipment [Table Text Block]

	As of
	June 30,			December 31,
	2024			2023
Automobiles	$	693,489		$	645,458
Furniture and fixtures		530,817			525,843
Computer equipment and software		5,228,193			5,037,301
Home office		4,171,808			4,106,796
Total cost		10,624,307			10,315,398
Accumulated depreciation		(7,270,456	)		(6,990,076	)
Net property and equipment	$	3,353,851		$	3,325,322

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Six-Months Ended June 30,
	2024			2023
Beginning balance	$	(6,621,336	)	$	(8,841,517	)
Other comprehensive (loss) earnings before reclassification		(1,137,192	)		791,025
Amount reclassified from accumulated other comprehensive earnings		17,048			40,999
Net current period other comprehensive (loss) earnings		(1,120,144	)		832,024
Ending balance	$	(7,741,480	)	$	(8,009,493	)

Comprehensive Income (Loss) [Table Text Block]

	Three-Month Periods Ended June 30,
	2024									2023
	Pre-tax			Tax			After-tax			Pre-tax			Tax			After-tax
Other comprehensive loss, net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding losses arising during the period	$	(630,383	)	$	132,380		$	(498,003	)	$	(978,883	)	$	205,566		$	(773,317	)
Reclassification adjustment for losses included in net earnings		22,747			(4,776	)		17,971			11,378			(2,390	)		8,988
Total other comprehensive loss	$	(607,636	)	$	127,604		$	(480,032	)	$	(967,505	)	$	203,176		$	(764,329	)

	Six-Month Periods Ended June 30,
	2024									2023
	Pre-tax			Tax			After-tax			Pre-tax		Tax			After-tax
Other comprehensive (loss) earnings, net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding (losses) gains arising during the period	$	(1,439,484	)	$	302,292		$	(1,137,192	)	$	1,001,297	$	(210,272	)	$	791,025
Reclassification adjustment for losses included in net earnings		21,580			(4,532	)		17,048			51,897		(10,898	)		40,999
Total other comprehensive (loss) earnings	$	(1,417,904	)	$	297,760		$	(1,120,144	)	$	1,053,194	$	(221,170	)	$	832,024

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

Amounts Reclassified from
Accumulated Other Comprehensive Loss
	Six-Month Periods Ended
Details about Accumulated Other	June 30,						Affected Line Item in the Statement
Comprehensive Earnings Component	2024			2023			where Net Earnings is Presented
Unrealized losses on AFS investments:
	$	21,580		$	51,897		Net realized investment losses
		(4,532	)		(10,898	)	Income tax (benefit)
Total reclassification adjustment, net of tax	$	17,048		$	40,999