Note 3 - Derivative Instruments (Tables)

6 Months Ended

Jun. 30, 2026

Notes Tables

Schedule of Net Investment Hedges, Statements of Financial Performance and Financial Position, Location [Table Text Block]

June 30, 2026

December 31, 2025

Derivative

Derivative

Balance

Asset

Liability

Asset

Liability

Reported In

(unaudited)

Derivatives:

Embedded derivatives:

Reinsurance contract allocated hedge

$

57,808

$

-

$

77,197

$

-

Reinsurance related assets

		Six Months Ending				Six Months Ending			Balance
		June 30, 2026				June 30, 2025			Reported In
		(unaudited)				(unaudited)
Derivatives:
Embedded derivatives:
Change in reinsurance contract allocated hedge		$	37,732			$	(393,963	)	Net investment gains (losses)

		Three Months Ending				Three Months Ending			Balance
		June 30, 2026				June 30, 2025			Reported In
		(unaudited)				(unaudited)
Derivatives:
Embedded derivatives:
Change in reinsurance contract allocated hedge		$	(3,114	)		$	(275,201	)	Net investment losses