v3.26.1
Note 8 - Allowance for Loan Losses From Mortgage Loans On Real Estate - Allowance for Loss on Premium Financing (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Dec. 31, 2025
Financing Receivable, Collectively Evaluated for Impairment $ 255,278,115   $ 255,278,115   $ 206,157,105
Residential Portfolio Segment [Member]          
Allowance, beginning 1,090,024 $ 1,027,453 1,099,470 $ 964,035  
Charge offs 0 0 0 0  
Recoveries 0 0 0 0  
Provision 3,339 123,150 (6,107) 186,568  
Allowance, ending 1,093,363 1,150,603 1,093,363 1,150,603  
Individually evaluated for impairment 0 0 0 0  
Collectively evaluated for impairment 1,093,363 1,150,603 1,093,363 1,150,603  
Financing receivable, Individually evaluated for reserve allowance 0 0 0 0  
Financing Receivable, Collectively Evaluated for Impairment 217,579,322 228,970,075 217,579,322 228,970,075  
Commercial Portfolio Segment [Member]          
Allowance, beginning 171,988 71,288 150,173 71,930  
Charge offs 0 0 0 0  
Recoveries 0 0 0 0  
Provision 17,453 18,983 39,268 18,341  
Allowance, ending 189,441 90,271 189,441 90,271  
Individually evaluated for impairment 0 0 0 0  
Collectively evaluated for impairment 189,441 90,271 189,441 90,271  
Financing receivable, Individually evaluated for reserve allowance 0 0 0 0  
Financing Receivable, Collectively Evaluated for Impairment 37,698,793 17,963,830 37,698,793 17,963,830  
Premium Finance Loans [Member]          
Allowance, beginning 1,262,012 1,098,741 1,249,643 1,035,965  
Charge offs 0 0 0 0  
Recoveries 0 0 0 0  
Provision 20,792 142,133 33,161 204,909  
Allowance, ending 1,282,804 1,240,874 1,282,804 1,240,874  
Individually evaluated for impairment 0 0 0 0  
Collectively evaluated for impairment 1,282,804 1,240,874 1,282,804 1,240,874  
Financing receivable, Individually evaluated for reserve allowance 0 0 0 0  
Financing Receivable, Collectively Evaluated for Impairment $ 255,278,115 $ 246,933,905 $ 255,278,115 $ 246,933,905