Note 2 - Investments - Schedule of Cost or Amortized cost and Estimated Fair Values of Investments (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost	$ 120,448,405	$ 119,336,041
Debt Securities, Available-for-Sale	114,743,833	110,955,697
Gross Unrealized Gains	1,455,599	724,472
Gross Unrealized Losses	(7,160,171)	(9,104,816)
Fixed maturity securities, amortized cost	120,448,405	119,336,041
US Treasury Securities [Member]
Amortized Cost	1,351,018	1,351,768
Debt Securities, Available-for-Sale	1,326,055	1,289,774
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(24,963)	(61,994)
Fixed maturity securities, amortized cost	1,351,018	1,351,768
MBS,ABS,CMBS [Member]
Amortized Cost	48,349,132	49,400,028
Debt Securities, Available-for-Sale	47,141,221	47,020,328
Gross Unrealized Gains	716,346	283,957
Gross Unrealized Losses	(1,924,257)	(2,663,657)
Fixed maturity securities, amortized cost	48,349,132	49,400,028
Corporate Debt Securities [Member]
Amortized Cost	47,980,649	45,764,492
Debt Securities, Available-for-Sale	46,192,658	42,981,718
Gross Unrealized Gains	548,532	287,412
Gross Unrealized Losses	(2,336,523)	(3,070,186)
Fixed maturity securities, amortized cost	47,980,649	45,764,492
US States and Political Subdivisions Debt Securities [Member]
Amortized Cost	22,581,213	22,633,360
Debt Securities, Available-for-Sale	19,900,619	19,493,317
Gross Unrealized Gains	190,410	153,103
Gross Unrealized Losses	(2,871,004)	(3,293,146)
Fixed maturity securities, amortized cost	22,581,213	22,633,360
Redeemable Preferred Stock [Member]
Amortized Cost	186,393	186,393
Debt Securities, Available-for-Sale	183,280	170,560
Gross Unrealized Gains	311	0
Gross Unrealized Losses	(3,424)	(15,833)
Fixed maturity securities, amortized cost	$ 186,393	$ 186,393