Note 7 - Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Income - Other Comprehensive Income (Loss) (Details) - USD ($) |
3 Months Ended | 6 Months Ended | ||||||
|---|---|---|---|---|---|---|---|---|
Jun. 30, 2026 |
Jun. 30, 2025 |
Jun. 30, 2026 |
Jun. 30, 2025 |
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| Unrealized holding losses arising during the period, before tax | $ 134,341 | $ 505,990 | $ (2,539,087) | $ 4,580,448 | ||||
| Unrealized holding losses arising during the period, tax | 28,212 | 106,258 | (533,209) | 961,894 | ||||
| Unrealized holding losses arising during the period, net of tax | 106,129 | 399,732 | (2,005,878) | 3,618,554 | ||||
| Reclassification adjustment for net gains included in operation having no credit losses, before tax | [1] | 41,835 | (73,291) | 47,357 | 152,789 | |||
| Reclassification adjustment for net gains included in operation having no credit losses, tax | [2] | 8,786 | (15,391) | 9,945 | 32,086 | |||
| Reclassification adjustment for net gains included in operation having no credit losses, net of tax | 33,049 | (57,900) | 37,412 | 120,703 | ||||
| Net unrealized losses on investments, before tax | 92,506 | 579,281 | (2,586,444) | 4,427,659 | ||||
| Net unrealized losses on investments, tax | 19,426 | 121,649 | (543,154) | 929,808 | ||||
| Net unrealized losses on investments, net of tax | 73,080 | 457,632 | (2,043,290) | 3,497,851 | ||||
| Remeasurement loss on future policy benefits related to discount rate, before tax | (784,202) | 502,785 | 1,341,880 | (556,033) | ||||
| Remeasurement loss on future policy benefits related to discount rate, tac | (164,683) | 105,585 | 281,795 | (116,767) | ||||
| Remeasurement loss on future policy benefits related to discount rate, net of tax | (619,519) | 397,200 | 1,060,085 | (439,266) | ||||
| Total other comprehensive income, before tax | (691,696) | 1,082,066 | (1,244,564) | 3,871,626 | ||||
| Total other comprehensive loss, tax | (145,257) | 227,234 | (261,359) | 813,041 | ||||
| Total other comprehensive loss, net of tax | $ (546,439) | $ 854,832 | $ (983,205) | $ 3,058,585 | ||||
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| X | ||||||||||
- Definition Amount, after tax and reclassification adjustment, of unrealized gain (loss) from (increase) decrease in liability for future policy benefit from change in discount rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount, before tax and after reclassification adjustment, of unrealized gain (loss) from (increase) decrease in liability for future policy benefit from change in discount rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount, after reclassification adjustment, of tax expense (benefit) for unrealized gain (loss) from (increase) decrease in liability for future policy benefit from change in discount rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount, before tax and after adjustment, of unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount, after tax and adjustment, of unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount, after adjustment, of tax expense (benefit) for unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and tax expense (benefit) for unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount before tax, after reclassification adjustments of other comprehensive income (loss). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount after tax and reclassification adjustments of other comprehensive income (loss). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount before tax of reclassification adjustment from accumulated other comprehensive income for unrealized gain (loss) realized upon the sale of available-for-sale securities. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount after tax of reclassification adjustment from accumulated other comprehensive income for unrealized gain (loss) realized upon the sale of available-for-sale securities. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of tax expense (benefit) of reclassification adjustment from accumulated other comprehensive income for unrealized gain (loss) realized upon the sale of available-for-sale securities. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of tax expense (benefit) allocated to other comprehensive income (loss). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount, before tax and adjustment, of unrealized holding gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). Excludes unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount, after tax and before adjustment, of unrealized holding gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). Excludes unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount, before adjustment, of tax expense (benefit) for unrealized holding gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). Excludes tax expense (benefit) for unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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