Note 4 - Provision for Income Taxes - Reconciliation Taxes Computed at Federal Statutory Rate and Effective Tax Rate in Statements of Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Provision based on the statutory rate	$ (2,034,000)	$ (7,357,000)
Provision based on the statutory rate	(34.00%)	(34.00%)
Tax effect of:
Non-taxable status of the Programs and Everflow	$ 1,881,000	$ 7,130,000
Non-taxable status of the Programs and Everflow	31.40%	32.90%
Excess statutory depletion		$ (30,000)
Excess statutory depletion	0.00%	(0.10%)
Graduated tax rates, permanent differences between book and tax items, tax credits and other - net	$ 133,400	$ 147,600
Graduated tax rates, permanent differences between book and tax items, tax credits and other - net	2.20%	0.70%
Total	$ (19,581)	$ (109,400)
Total	(0.40%)	(0.50%)