v3.26.1
Note 6 - Cash and Cash Equivalents
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Cash and Cash Equivalents Disclosure [Text Block]

6.

Cash and Cash Equivalents

 

For financial statement purposes, the Company considers as cash equivalents all highly liquid investments with an original maturity of three months or less at the time of purchase. The Company deposits cash and cash equivalents with financially strong, FDIC-insured financial institutions, and believes that any amounts above FDIC insurance limitations are at minimal risk. The amounts held in excess of FDIC limits at any point in time are considered temporary and are primarily due to the timing of the maturities of United States Treasury Bills. Cash and cash equivalents held in these accounts are currently insured by the Federal Deposit Insurance Corporation (“FDIC”) up to a maximum of $250,000. At June 30, 2026 and December 31, 2025, approximately $388,000 and $1,300, respectively, exceeded the FDIC limit. The Company also invests in certain money market mutual funds that are protected as securities by the Securities Investor Protection Corporation (“SIPC”). At June 30, 2026 and December 31, 2025, cash held in these money market mutual funds of approximately $1,337,000 and $502,000, respectively, exceeded the SIPC limit.

 

The following table summarizes the Company's cash and cash equivalents:

 

    June 30,     December 31,  
   

2026

   

2025

 

Demand Deposits

  $ 553,622     $ 248,997  

Money Market Funds

    1,837,116       1,002,100  

Total Cash and Cash Equivalents

  $ 2,390,738     $ 1,251,097