Note 7 - Income Taxes - Reconciliation of Income Tax Provision (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Computed expected federal income tax	$ 477,000	$ 79,000
State income taxes, net of federal benefit	100,000	69,000
Non-deductible expenses	(25,000)	28,000
Return to provision true-up	52,000	19,000
Uncertain tax positions	(17,000)	14,000
AMT tax payable adjustment	208,000	0
Change in valuation allowance	0	19,000
Other deferred tax adjustments	168,000	41,000
Income Tax Expense (Benefit), Total	$ 963,000	$ 269,000