Note 9 - Deferred Policy Acquisition Costs - Deferred Acquisition Costs (Details) - USD ($) |
3 Months Ended | 6 Months Ended | ||
|---|---|---|---|---|
Jun. 30, 2026 |
Jun. 30, 2025 |
Jun. 30, 2026 |
Jun. 30, 2025 |
|
| Deferred Policy Acquisition Cost, Capitalization | $ 3,845,755 | $ 3,233,202 | $ 7,025,076 | $ 6,106,464 |
| Amortization of policy acquisition cost | 2,028,145 | 2,415,015 | 3,824,306 | 4,740,915 |
| Deferred policy acquisition costs | 70,437,017 | 69,399,366 | ||
| Capitalized | 3,845,755 | 3,233,202 | 7,025,076 | 6,106,464 |
| Policy acquisition costs deferred net of amortization | (2,028,145) | (2,415,015) | (3,824,306) | (4,740,915) |
| Increase (decrease) | 3,200,770 | 1,365,549 | ||
| Deferred policy acquisition costs | 73,637,787 | 70,764,915 | 73,637,787 | 70,764,915 |
| Life Insurance Operations [Member] | ||||
| Deferred Policy Acquisition Cost, Capitalization | 3,051,674 | 2,861,405 | 5,725,973 | 5,562,770 |
| Amortization of policy acquisition cost | 1,487,261 | 1,872,602 | 2,788,762 | 3,660,007 |
| Deferred policy acquisition costs | 60,257,100 | 57,778,383 | ||
| Capitalized | 3,051,674 | 2,861,405 | 5,725,973 | 5,562,770 |
| Policy acquisition costs deferred net of amortization | (1,487,261) | (1,872,602) | (2,788,762) | (3,660,007) |
| Increase (decrease) | 2,937,211 | 1,902,763 | ||
| Deferred policy acquisition costs | 63,194,311 | 59,681,146 | 63,194,311 | 59,681,146 |
| Annuity Operations [Member] | ||||
| Deferred Policy Acquisition Cost, Capitalization | 794,081 | 371,797 | 1,299,103 | 543,694 |
| Amortization of policy acquisition cost | 540,884 | 542,413 | 1,035,544 | 1,080,908 |
| Deferred policy acquisition costs | 10,179,917 | 11,620,983 | ||
| Capitalized | 794,081 | 371,797 | 1,299,103 | 543,694 |
| Policy acquisition costs deferred net of amortization | (540,884) | (542,413) | (1,035,544) | (1,080,908) |
| Increase (decrease) | 263,559 | (537,214) | ||
| Deferred policy acquisition costs | $ 10,443,476 | $ 11,083,769 | $ 10,443,476 | $ 11,083,769 |