v3.26.1
Note 7 - Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Income - Accumulated Other Comprehensive Loss (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Balance $ 88,191,587 $ 78,613,576 $ 86,572,598 $ 75,041,205
Total other comprehensive income (loss) (546,439) 854,832 (983,205) 3,058,585
Balance 89,239,809 82,043,141 89,239,809 82,043,141
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]        
Balance (6,946,140) (7,986,508) (4,829,770) (11,026,727)
Other comprehensive income before reclassifications, net of tax 106,129 399,732 (2,005,878) 3,618,554
Less amounts reclassified from accumulated other comprehensive loss having no credit losses, net of tax 33,049 (57,900) 37,412 120,703
Total other comprehensive income (loss) 73,080 457,632 (2,043,290) 3,497,851
Balance (6,873,060) (7,528,876) (6,873,060) (7,528,876)
Adjustment to Deferred Acquisition Costs [Member]        
Balance 15,009,930 13,230,122 13,330,326 14,066,588
Other comprehensive income before reclassifications, net of tax (619,519) 397,200 1,060,085 (439,266)
Less amounts reclassified from accumulated other comprehensive loss having no credit losses, net of tax 0 0 0 0
Total other comprehensive income (loss) (619,519) 397,200 1,060,085 (439,266)
Balance 14,390,411 13,627,322 14,390,411 13,627,322
AOCI Attributable to Parent [Member]        
Balance 8,063,790 5,243,614 8,500,556 3,039,861
Other comprehensive income before reclassifications, net of tax (513,390) 796,932 (945,793) 3,179,288
Less amounts reclassified from accumulated other comprehensive loss having no credit losses, net of tax 33,049 (57,900) 37,412 120,703
Total other comprehensive income (loss) (546,439) 854,832 (983,205) 3,058,585
Balance $ 7,517,351 $ 6,098,446 $ 7,517,351 $ 6,098,446