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Note 4 - Income Taxes - Reconciliation of Effective Income Tax Rate (Details)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Federal statutory rate 35.00% 35.00%
State tax, net of federal benefit (12.30%) (6.10%)
State tax credits and adjustments (1.70%) 1.80%
Change in federal tax rate (54.60%)
Change in cash surrender value of life insurance policies (185.10%)
Valuation allowance increase 38.80% 143.20%
Other, net (4.70%) (4.60%)
Effective income tax rate 0.50% (15.80%)