v3.26.1
Note 4 - Segment Data - Segment Data - Operations (Details) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Total revenue $ 21,443,570 $ 22,381,652 $ 41,604,204 $ 41,991,347
Premiums 11,744,314 10,985,721 22,430,563 21,144,797
Net investment income 8,927,231 9,111,238 17,785,803 16,929,521
Net realized investment gains (91,816) (22,958) 78,297 839,246
Service fees and other income 863,841 2,307,651 1,309,541 3,077,783
Total revenue 21,443,570 22,381,652 41,604,204 41,991,347
Income before income taxes 2,080,241 3,326,595 4,740,420 5,067,826
Increase in future policy benefits 4,054,616 3,847,949 6,712,327 6,387,866
Increase in future policy benefits 4,095,473 3,878,238 8,225,475 7,843,231
Surrenders 882,726 750,541 1,580,492 1,526,108
Interest credited to policyholders 4,969,653 4,818,377 9,725,657 9,589,981
Depreciation and amortization expense 2,116,337 2,508,051 4,000,689 4,926,987
Dividend, endowment and supplementary life contract benefits 132,709 101,740 232,319 230,527
Total benefits and claims 14,135,177 13,396,845 26,476,270 25,577,713
Total benefits and claims (1,817,610) (818,187) (3,200,770) (1,365,549)
Amortization of value of insurance business acquired 88,192 93,036 176,383 186,072
Commissions 3,833,424 3,177,497 6,956,759 5,877,340
Other underwriting, insurance and acquisition expenses 3,124,146 3,205,866 6,455,142 6,647,945
Other underwriting, insurance and acquisition expenses 5,228,152 5,658,212 10,387,514 11,345,808
Total expenses 19,363,329 19,055,057 36,863,784 36,923,521
Income (loss) before federal income taxes (benefits) 2,080,241 3,326,595 4,740,420 5,067,826
Life Insurance Operations [Member]        
Total revenue 14,083,296 13,374,112 27,104,612 25,640,280
Premiums 11,744,314 10,985,721 22,430,563 21,144,797
Net investment income 2,293,960 2,317,562 4,585,286 4,220,687
Net realized investment gains (24,405) (1,398) 21,419 212,842
Service fees and other income 69,427 72,227 67,344 61,954
Total revenue 14,083,296 13,374,112 27,104,612 25,640,280
Income before income taxes 2,098,792 1,833,786 5,116,884 3,668,474
Increase in future policy benefits 4,054,616 3,847,949 6,712,327 6,387,866
Increase in future policy benefits 4,095,473 3,878,238 8,225,475 7,843,231
Surrenders 882,726 750,541 1,580,492 1,526,108
Interest credited to policyholders 0 0 0 0
Depreciation and amortization expense 1,531,357 1,919,120 2,876,953 3,753,043
Dividend, endowment and supplementary life contract benefits 132,709 101,740 232,319 230,527
Total benefits and claims 9,165,524 8,578,468 16,750,613 15,987,732
Total benefits and claims (1,564,413) (988,803) (2,937,211) (1,902,763)
Amortization of value of insurance business acquired 44,096 46,518 88,191 93,036
Commissions 3,035,083 2,778,246 5,640,805 5,295,597
Other underwriting, insurance and acquisition expenses 1,304,214 1,125,897 2,445,330 2,498,204
Other underwriting, insurance and acquisition expenses 2,818,980 2,961,858 5,237,115 5,984,074
Total expenses 11,984,504 11,540,326 21,987,728 21,971,806
Income (loss) before federal income taxes (benefits) 2,098,792 1,833,786 5,116,884 3,668,474
Annuity Operations [Member]        
Total revenue 6,489,765 6,825,022 12,941,197 13,091,553
Premiums 0 0 0 0
Net investment income 6,374,419 6,609,583 12,709,311 12,259,607
Net realized investment gains (67,411) (21,560) 56,878 626,404
Service fees and other income 182,757 236,999 175,008 205,542
Total revenue 6,489,765 6,825,022 12,941,197 13,091,553
Income before income taxes (309,523) 175,828 (459,133) (425,920)
Increase in future policy benefits 0 0 0 0
Increase in future policy benefits 0 0 0 0
Surrenders 0 0 0 0
Interest credited to policyholders 4,969,653 4,818,377 9,725,657 9,589,981
Depreciation and amortization expense 584,980 588,931 1,123,736 1,173,944
Dividend, endowment and supplementary life contract benefits 0 0 0 0
Total benefits and claims 4,969,653 4,818,377 9,725,657 9,589,981
Total benefits and claims (253,197) 170,616 (263,559) 537,214
Amortization of value of insurance business acquired 44,096 46,518 88,192 93,036
Commissions 798,341 399,251 1,315,954 581,743
Other underwriting, insurance and acquisition expenses 1,240,395 1,214,432 2,534,086 2,715,499
Other underwriting, insurance and acquisition expenses 1,829,635 1,830,817 3,674,673 3,927,492
Total expenses 6,799,288 6,649,194 13,400,330 13,517,473
Income (loss) before federal income taxes (benefits) (309,523) 175,828 (459,133) (425,920)
Corporate Segment [Member]        
Total revenue 870,509 2,182,518 1,558,395 3,259,514
Premiums 0 0 0 0
Net investment income 258,852 184,093 491,206 449,227
Net realized investment gains   0 0 0
Service fees and other income 611,657 1,998,425 1,067,189 2,810,287
Total revenue 870,509 2,182,518 1,558,395 3,259,514
Income before income taxes 290,972 1,316,981 82,669 1,825,272
Increase in future policy benefits 0 0 0 0
Increase in future policy benefits 0 0 0 0
Surrenders 0 0 0 0
Interest credited to policyholders 0 0 0 0
Dividend, endowment and supplementary life contract benefits 0 0 0 0
Total benefits and claims 0 0 0 0
Total benefits and claims 0 0 0 0
Amortization of value of insurance business acquired 0 0 0 0
Commissions 0 0 0 0
Other underwriting, insurance and acquisition expenses 579,537 865,537 1,475,726 1,434,242
Other underwriting, insurance and acquisition expenses 579,537 865,537 1,475,726 1,434,242
Total expenses 579,537 865,537 1,475,726 1,434,242
Income (loss) before federal income taxes (benefits) $ 290,972 $ 1,316,981 $ 82,669 $ 1,825,272