Note 1 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Property, Plant and Equipment [Table Text Block]

	As of
	September 30,			December 31,
	2024			2023
Automobiles	$	699,375		$	645,458
Furniture and fixtures		530,359			525,843
Computer equipment and software		5,247,887			5,037,301
Home office		4,175,508			4,106,796
Total cost		10,653,129			10,315,398
Accumulated depreciation		(7,381,278	)		(6,990,076	)
Net property and equipment	$	3,271,851		$	3,325,322

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

	Nine-Months Ended September 30,
	2024			2023
Beginning balance	$	(6,621,336	)	$	(8,841,517	)
Other comprehensive earnings (loss) before reclassification		2,097,770			(2,239,651	)
Amount reclassified from accumulated other comprehensive earnings		17,048			46,421
Net current period other comprehensive earnings (loss)		2,114,818			(2,193,230	)
Ending balance	$	(4,506,518	)	$	(11,034,747	)

Comprehensive Income (Loss) [Table Text Block]

	Three-Month Periods Ended September 30,
	2024							2023
	Pre-tax		Tax			After-tax		Pre-tax			Tax			After-tax
Other comprehensive earnings (loss), net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding gains (losses) arising during the period	$	4,094,889	$	(859,927	)	$	3,234,962	$	(3,836,298	)	$	805,622		$	(3,030,676	)
Reclassification adjustment for losses included in net earnings		—		—			—		6,863			(1,441	)		5,422
Total other comprehensive earnings (loss)	$	4,094,889	$	(859,927	)	$	3,234,962	$	(3,829,435	)	$	804,181		$	(3,025,254	)

	Nine-Month Periods Ended September 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 gains (losses) arising during the period	$	2,655,405	$	(557,635	)	$	2,097,770	$	(2,835,001	)	$	595,350		$	(2,239,651	)
Reclassification adjustment for losses included in net earnings		21,580		(4,532	)		17,048		58,761			(12,340	)		46,421
Total other comprehensive earnings (loss)	$	2,676,985	$	(562,167	)	$	2,114,818	$	(2,776,240	)	$	583,010		$	(2,193,230	)

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

Amounts Reclassified from
Accumulated Other Comprehensive Loss
	Nine-Month Periods Ended
Details about Accumulated Other	September 30,						Affected Line Item in the Statement
Comprehensive Earnings Component	2024			2023			where Net Earnings is Presented
Unrealized losses on AFS investments:
	$	21,580		$	58,761		Net realized investment losses
		(4,532	)		(12,340	)	Income tax (benefit)
Total reclassification adjustment, net of tax	$	17,048		$	46,421