Note 2 - Investments - Schedule of Cost or Amortized cost and Estimated Fair Values of Investments (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Amortized Cost	$ 119,495,174	$ 119,336,041
Debt Securities, Available-for-Sale	109,696,001	110,955,697
Gross Unrealized Gains	387,735	724,472
Gross Unrealized Losses	(10,186,908)	(9,104,816)
Fixed maturity securities, amortized cost	119,495,174	119,336,041
US Treasury Securities [Member]
Amortized Cost	1,351,270	1,351,768
Debt Securities, Available-for-Sale	1,305,930	1,289,774
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(45,340)	(61,994)
Fixed maturity securities, amortized cost	1,351,270	1,351,768
MBS,ABS,CMBS [Member]
Amortized Cost	49,097,426	49,400,028
Debt Securities, Available-for-Sale	46,381,480	47,020,328
Gross Unrealized Gains	228,289	283,957
Gross Unrealized Losses	(2,944,235)	(2,663,657)
Fixed maturity securities, amortized cost	49,097,426	49,400,028
Corporate Debt Securities [Member]
Amortized Cost	46,263,052	45,764,492
Debt Securities, Available-for-Sale	42,672,106	42,981,718
Gross Unrealized Gains	74,481	287,412
Gross Unrealized Losses	(3,665,427)	(3,070,186)
Fixed maturity securities, amortized cost	46,263,052	45,764,492
US States and Political Subdivisions Debt Securities [Member]
Amortized Cost	22,597,034	22,633,360
Debt Securities, Available-for-Sale	19,163,206	19,493,317
Gross Unrealized Gains	84,965	153,103
Gross Unrealized Losses	(3,518,793)	(3,293,146)
Fixed maturity securities, amortized cost	22,597,034	22,633,360
Redeemable Preferred Stock [Member]
Amortized Cost	186,392	186,393
Debt Securities, Available-for-Sale	173,279	170,560
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(13,113)	(15,833)
Fixed maturity securities, amortized cost	$ 186,392	$ 186,393