v3.26.1
Note 4 - Segment Data - Increase (Decrease) in Revenues (Details) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
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
Increase in future policy benefits 4,054,616 3,847,949 6,712,327 6,387,866
Death 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
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
Policy acquisition costs deferred net of amortization (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)
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
Total expenses (5,228,152) (5,658,212) (10,387,514) (11,345,808)
Total benefits, claims and expenses 19,363,329 19,055,057 36,863,784 36,923,521
Total benefits, claims and 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]        
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
Increase in future policy benefits 4,054,616 3,847,949 6,712,327 6,387,866
Surrenders (882,726) (750,541) (1,580,492) (1,526,108)
Interest credited to policyholders 0 0 0 0
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
Policy acquisition costs deferred net of amortization (1,487,261) (1,872,602) (2,788,762) (3,660,007)
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
Total expenses (2,818,980) (2,961,858) (5,237,115) (5,984,074)
Total benefits, claims and expenses 11,984,504 11,540,326 21,987,728 21,971,806
Total benefits, claims and 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]        
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
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
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
Policy acquisition costs deferred net of amortization (540,884) (542,413) (1,035,544) (1,080,908)
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
Total expenses (1,829,635) (1,830,817) (3,674,673) (3,927,492)
Total benefits, claims and expenses 6,799,288 6,649,194 13,400,330 13,517,473
Total benefits, claims and 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]        
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
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
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
Total expenses (579,537) (865,537) (1,475,726) (1,434,242)
Total benefits, claims and expenses 579,537 865,537 1,475,726 1,434,242
Total benefits, claims and 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
Operating Segments [Member]        
Premiums 758,593   1,285,766  
Net investment income (184,007)   856,282  
Net realized investment gains (68,858)   (760,949)  
Service fees and other income (1,443,810)   (1,768,242)  
Total revenue (938,082)   (387,143)  
Increase in future policy benefits 206,667   324,461  
Death benefits 217,235   382,244  
Surrenders 132,185   54,384  
Interest credited to policyholders 151,276   135,676  
Dividend, endowment and supplementary life contract benefits 30,969   1,792  
Total benefits and claims 738,332   898,557  
Policy acquisition costs deferred net of amortization (999,423)   (1,835,221)  
Amortization of value of insurance business acquired (4,844)   (9,689)  
Commissions 655,927   1,079,419  
Other underwriting, insurance and acquisition expenses (81,720)   (192,803)  
Total expenses (430,060)   (958,294)  
Total benefits, claims and expenses 308,272   59,737  
Total benefits, claims and expenses (308,272)   (59,737)  
Income (loss) before federal income taxes (benefits) (1,246,354)   (327,406)  
Operating Segments [Member] | Life Insurance Operations [Member]        
Premiums 758,593   1,285,766  
Net investment income (23,602)   364,598  
Net realized investment gains (23,007)   (191,422)  
Service fees and other income (2,800)   5,390  
Total revenue 709,184   1,464,332  
Increase in future policy benefits 206,667   324,461  
Death benefits 217,235   382,244  
Surrenders 132,185   54,384  
Interest credited to policyholders 0   0  
Dividend, endowment and supplementary life contract benefits 30,969   1,792  
Total benefits and claims 587,056   762,881  
Policy acquisition costs deferred net of amortization (575,609)   (1,034,448)  
Amortization of value of insurance business acquired (2,422)   (4,844)  
Commissions 256,837   345,208  
Other underwriting, insurance and acquisition expenses 178,316   (52,875)  
Total expenses (142,878)   (746,959)  
Total benefits, claims and expenses 444,178   (15,922)  
Total benefits, claims and expenses (444,178)   15,922  
Income (loss) before federal income taxes (benefits) 265,006   1,448,410  
Operating Segments [Member] | Annuity Operations [Member]        
Premiums 0   0  
Net investment income (235,163)   449,704  
Net realized investment gains (45,851)   (569,527)  
Service fees and other income (54,243)   (30,533)  
Total revenue (335,257)   (150,356)  
Increase in future policy benefits 0   0  
Death benefits 0   0  
Surrenders 0   0  
Interest credited to policyholders 151,276   135,676  
Dividend, endowment and supplementary life contract benefits 0   0  
Total benefits and claims 151,276   135,676  
Policy acquisition costs deferred net of amortization (423,814)   (800,773)  
Amortization of value of insurance business acquired (2,422)   (4,845)  
Commissions 399,090   734,211  
Other underwriting, insurance and acquisition expenses 25,964   (181,412)  
Total expenses (1,182)   (252,819)  
Total benefits, claims and expenses 150,094   117,143  
Total benefits, claims and expenses (150,094)   (117,143)  
Income (loss) before federal income taxes (benefits) (485,351)   (33,213)  
Operating Segments [Member] | Corporate Segment [Member]        
Premiums 0   0  
Net investment income 74,758   41,980  
Net realized investment gains 0   0  
Service fees and other income (1,386,767)   (1,743,099)  
Total revenue (1,312,009)   (1,701,119)  
Increase in future policy benefits 0   0  
Death benefits 0   0  
Surrenders 0   0  
Interest credited to policyholders 0   0  
Dividend, endowment and supplementary life contract benefits 0   0  
Total benefits and claims 0   0  
Policy acquisition costs deferred net of amortization 0   0  
Amortization of value of insurance business acquired 0   0  
Commissions 0   0  
Other underwriting, insurance and acquisition expenses (286,000)   41,484  
Total expenses (286,000)   41,484  
Total benefits, claims and expenses (286,000)   (41,484)  
Total benefits, claims and expenses 286,000   41,484  
Income (loss) before federal income taxes (benefits) $ (1,026,009)   $ (1,742,603)