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 | |