v3.26.1
Note 1 - Organization and Significant Accounting Policies - Schedule of Change in Accounting Principle (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Increase in future policy benefits $ 4,054,616 $ 3,847,949 $ 6,712,327 $ 6,387,866
Amortization of deferred policy acquisition costs 2,028,145 2,415,015 3,824,306 4,740,915
Amortization of value of insurance business acquired 88,192 93,036 176,383 186,072
Deferred federal income tax expense 236,617 (47,452) 532,235 109,576
Net income 1,594,661 2,574,733 3,650,416 3,943,351
Remeasurement gains on future policy benefit related to discount rate (784,202) 502,785 1,341,880 (556,033)
Federal income tax expense (benefit) (145,257) 227,234 (261,359) 813,041
Total other comprehensive income (546,439) 854,832 (983,205) 3,058,585
Total comprehensive income $ 1,048,222 $ 3,429,565 $ 2,667,211 $ 7,001,936
Common Class A [Member]        
Net income per common share (in dollars per share) $ 0.1693 $ 0.2719 $ 0.3875 $ 0.4164
Common Class B [Member]        
Net income per common share (in dollars per share) $ 0.1439 $ 0.2311 $ 0.3294 $ 0.3539
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2018-12 [Member]        
Increase in future policy benefits       $ (755,805)
Amortization of deferred policy acquisition costs       (452,155)
Amortization of value of insurance business acquired       94,289
Deferred federal income tax expense       233,871
Net income       879,800
Adjustment to deferred acquisition costs       (1,162)
Remeasurement gains on future policy benefit related to discount rate       (556,033)
Federal income tax expense (benefit)       (116,523)
Total other comprehensive income       (438,348)
Total comprehensive income       $ 441,452
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2018-12 [Member] | Common Class A [Member]        
Net income per common share (in dollars per share)       $ 0.0929
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2018-12 [Member] | Common Class B [Member]        
Net income per common share (in dollars per share)       $ 0.0789
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2018-12 [Member]        
Increase in future policy benefits       $ 6,387,866
Amortization of deferred policy acquisition costs       4,740,915
Amortization of value of insurance business acquired       186,072
Deferred federal income tax expense       109,576
Net income       3,943,351
Adjustment to deferred acquisition costs       0
Remeasurement gains on future policy benefit related to discount rate       (556,033)
Federal income tax expense (benefit)       813,041
Total other comprehensive income       3,058,585
Total comprehensive income       $ 7,001,936
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2018-12 [Member] | Common Class A [Member]        
Net income per common share (in dollars per share)       $ 0.4164
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2018-12 [Member] | Common Class B [Member]        
Net income per common share (in dollars per share)       $ 0.3539
Previously Reported [Member]        
Increase in future policy benefits       $ 7,143,671
Amortization of deferred policy acquisition costs       5,193,070
Amortization of value of insurance business acquired       91,783
Deferred federal income tax expense       (124,295)
Net income       3,063,551
Adjustment to deferred acquisition costs       1,162
Remeasurement gains on future policy benefit related to discount rate       0
Federal income tax expense (benefit)       929,564
Total other comprehensive income       3,496,933
Total comprehensive income       $ 6,560,484
Previously Reported [Member] | Common Class A [Member]        
Net income per common share (in dollars per share)       $ 0.3235
Previously Reported [Member] | Common Class B [Member]        
Net income per common share (in dollars per share)       $ 0.275