v3.26.1
Note 11 - Policyholders' Account Balances - Schedule of Policyholders' Account Balances (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Dec. 31, 2025
Policyholders' account balances with guaranteed minimum crediting rates 430,728,362   430,728,362   409,870,565
Balance     $ 417,120,647 $ 431,190,092  
Total deposit-type liabilites $ 5,333,590   5,333,590   $ 5,107,508
Deposits     40,372,473 18,392,643  
Policyholders' account balances ceded 1,990,852   1,990,852   2,075,077
Withdrawals     (35,590,495) (32,789,147)  
Accrued interest credited to policyholders' account balances 67,190   67,190   67,497
Funds withheld under coinsurance agreement     6,491,712 5,750,119  
Total additions 7,391,632   7,391,632   7,250,082
Interest credited to policyholders 4,969,653 $ 4,818,377 9,725,657 9,589,981  
Total Policyholders' account balances' 438,119,994 432,133,688 438,119,994 432,133,688 $ 417,120,647
Increase (decrease)     20,999,347 943,596  
Balance $ 438,119,994 $ 432,133,688 $ 438,119,994 $ 432,133,688  
Weighted Average Crediting Rate 4.55% 4.44% 4.55% 4.44%  
Cash surrender value $ 413,709,420 $ 407,163,247 $ 413,709,420 $ 407,163,247