Note 7 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Provision for income taxes at the statutory federal tax rates	$ (190,999)	$ 156,026	$ 404,436	$ 572,680
Tax-exempt interest income	(7,906)	(8,794)	(15,835)	(18,866)
Dividends received deduction	(9,189)	(20,275)	(19,254)	(40,735)
Proration of tax-exempt interest and dividends received deduction	4,050	7,053	8,333	14,470
Nondeductible expenses	34,430	19,952	50,345	35,043
Officer life insurance, net	(3,130)	2,532	(4,568)	(578)
Other	(4,900)	0	(4,900)	0
Total	$ (177,644)	$ 156,494	$ 418,557	$ 562,014