Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Assets
Available for sale fixed maturity securities (amortized cost: $92,554,865 and $90,036,854, net of allowances for credit losses of $0, as of June 30, 2026 and December 31, 2025)	$ 88,686,166	$ 86,534,704
Equity securities, at fair value	8,517,432	3,542,412
Limited partnership interests	1,803,095	1,293,005
Mortgage loans on real estate (net of allowance for credit losses of $163,114 and $99,118 as of June 30, 2026 and December 31, 2025)	32,417,262	23,645,037
Other invested assets	989,514	1,018,640
Policy loans	43,264	41,314
Real estate, net of depreciation	1,587,687	1,597,979
Total investments	134,044,420	117,673,091
Cash and cash equivalents	3,541,701	18,036,904
Investment income due and accrued	1,196,679	860,697
Reinsurance related assets	836,164	1,177,656
Deferred acquisition costs, net	4,680,690	4,739,627
Value of business acquired, net	2,194,923	2,241,133
Property, equipment and software, net	114,676	119,068
Goodwill	277,542	277,542
Federal and state income tax receivable	35,372	35,372
Deferred tax asset, net of valuation allowance	3,454,691	3,000,912
Other assets	1,499,514	518,100
Total assets	151,876,372	148,680,102
Liabilities:
Deposit-type contracts	88,152,595	87,824,261
Policyholder benefit reserves	47,417,064	44,559,453
Dividend accumulation	103,687	102,050
Advance premiums	228,299	271,976
Total policy liabilities	135,901,645	132,757,740
Accounts payable and accrued expenses	1,193,418	1,575,654
Federal Home Loan Bank advance	1,250,000	1,250,000
Other liabilities	823,415	99,354
Total liabilities	139,168,478	135,682,748
Shareholders' Equity:
Common stock, $0.10 par value. Authorized 20,000,000 shares; issued and outstanding 7,788,922 and 7,788,922 shares as of June 30, 2026 and December 31, 2025, respectively	778,893	778,893
Additional paid-in capital	23,021,973	23,002,201
Accumulated deficit	(11,030,989)	(10,739,528)
Accumulated other comprehensive loss	(61,983)	(44,212)
Total shareholders' equity	12,707,894	12,997,354
Total liabilities and shareholders' equity	$ 151,876,372	$ 148,680,102

Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations.

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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.