v3.26.1
Note 1 - Description of Business and Significant Accounting Policies - Impact of Adoption (Details) - USD ($)
 3 Months Ended 6 Months Ended 12 Months Ended
Jan. 01, 2024
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Dec. 31, 2025
Mar. 31, 2026
Jan. 01, 2026
Mar. 31, 2025
Jan. 01, 2025
Dec. 31, 2024
Reinsurance related assets   $ 836,164   $ 836,164   $ 1,177,656          
Premium income   3,485,031 $ 4,134,618 7,389,233 $ 8,554,211            
Balance $ 10,331,077 12,707,894 13,658,498 12,707,894 13,658,498 12,997,354 $ 12,418,597   $ 12,961,237   $ 13,959,766
Deferred acquisition costs, net   4,680,690   4,680,690   4,739,627          
Policy benefits   1,117,513 1,830,311 2,265,694 3,922,850            
Deferred tax asset, net of valuation allowance   3,454,691   3,454,691   3,000,912          
Increase in policyholder reserves   1,866,958 1,136,813 3,936,660 2,810,683            
Policyholder benefit reserves   47,417,064   47,417,064   44,559,453          
Total Assets   151,876,372   151,876,372   148,680,102          
Amortization of deferred acquisition costs   210,757 273,563 425,691 441,487            
Accumulated Deficit, net of taxes   (11,030,989)   (11,030,989)   (10,739,528)          
Accumulated Other Comprehensive Income (Loss), net of taxes   (61,983)   (61,983)   (44,212)          
Net liability for future policy benefits, after reinsurance recoverable   47,417,064   47,417,064   44,559,453          
Deposit-type contracts   88,152,595   88,152,595   87,824,261          
Net loss   39,972 $ 919,485 (291,461) $ (427,955)            
Total Liabilities   $ 139,168,478   $ 139,168,478   135,682,748          
Net loss per common share, basic and diluted (in dollars per share)   $ 0.01 $ 0.12 $ (0.04) $ (0.06)            
Effects of discount rate changes, net of tax   $ 162,803 $ (72,867) $ 412,531 $ (309,175)            
Comprehensive loss   279,411 687,376 (309,232) (321,039)            
Other comprehensive income   239,439 (232,109) (17,771) 106,916            
Cash flows from operating activities       3,533,435 3,571,367            
Deferred acquisition costs amortized       (425,691) (441,487)            
Deferred tax assets, net of valuation allowance       (453,779) (249,197)            
Change in reinsurance related assets       379,224 (906,908)            
Change in policy owner benefit reserves       3,270,142 3,323,628            
Previously Reported [Member]                      
Reinsurance related assets     851,275   851,275           522,142
Premium income     4,134,618   8,554,211            
Balance     (13,275,863)   (13,275,863)         $ 10,630,418 (13,111,132)
Deferred acquisition costs, net     3,927,814   3,927,814           3,908,636
Policy benefits     1,830,311   3,922,850            
Deferred tax asset, net of valuation allowance     3,856,841   3,856,841           3,747,111
Increase in policyholder reserves     1,216,756   2,782,306            
Policyholder benefit reserves     42,829,475   42,829,475           39,898,138
Total Assets     8,635,930   8,635,930           8,177,889
Amortization of deferred acquisition costs     356,103   663,366            
Accumulated Deficit, net of taxes     (10,601,778)   (10,601,778)           (10,020,956)
Deferred income tax benefit (expense)     (181,929)   40,904            
Accumulated Other Comprehensive Income (Loss), net of taxes     (2,674,085)   (2,674,085)         (3,090,176) (3,090,176)
Deposit-type contracts     71,068,784   71,068,784           77,940,378
Net loss     791,123   (580,822)            
Total Liabilities     $ 113,898,259   $ 113,898,259           117,838,516
Net loss per common share, basic and diluted (in dollars per share)     $ 0.1   $ (0.07)            
Effects of discount rate changes, net of tax         $ 0            
Comprehensive loss         (164,731)            
Other comprehensive income         416,091            
Cash flows from operating activities         3,571,367            
Deferred acquisition costs amortized         663,365            
Deferred tax assets, net of valuation allowance         (109,730)            
Change in reinsurance related assets         (723,096)            
Change in policy owner benefit reserves         2,931,337            
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]                      
Reinsurance related assets     $ 1,301,831   1,301,831           788,886
Premium income     4,134,618   8,554,211            
Balance 12,444,494   (10,102,824)   (10,102,824)         13,959,766 (9,781,784)
Deferred acquisition costs, net     4,642,836   4,642,836           4,402,995
Policy benefits     1,830,311   3,922,850            
Deferred tax asset, net of valuation allowance     3,194,756   3,194,756           2,862,157
Increase in policyholder reserves     1,136,813   2,810,683            
Policyholder benefit reserves     40,159,929   40,159,929           36,444,940
Total Assets     9,139,423   9,139,423           8,054,038
Amortization of deferred acquisition costs     273,563   441,487            
Accumulated Deficit, net of taxes     (10,380,642)   (10,380,642)           (9,952,686)
Deferred income tax benefit (expense)     (216,050)   269            
Accumulated Other Comprehensive Income (Loss), net of taxes     277,818   277,818         170,902 170,902
Deposit-type contracts     71,068,784   71,068,784           77,940,378
Net loss     919,485   (427,955)            
Total Liabilities     $ 111,228,713   $ 111,228,713           114,385,318
Net loss per common share, basic and diluted (in dollars per share)     $ 0.12   $ (0.06)            
Effects of discount rate changes, net of tax         $ (309,175)            
Comprehensive loss         (321,039)            
Other comprehensive income         106,916            
Cash flows from operating activities         3,571,367            
Deferred acquisition costs amortized         441,487            
Deferred tax assets, net of valuation allowance         (249,197)            
Change in reinsurance related assets         (906,908)            
Change in policy owner benefit reserves         3,323,628            
Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]                      
Accumulated Deficit (1,423)                    
Balance 2,113,417                    
Accumulated Other Comprehensive Income (Loss) 2,676,634                    
Accumulated Deficit, taxes 299                    
Accumulated Other Comprehensive Income (Loss), taxes (562,093)                    
Accumulated Deficit, net of taxes (1,124)                    
Accumulated Other Comprehensive Income (Loss), net of taxes 2,114,541                    
Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Effect of Modified Retrospective Application Accounting Standards Update 2018-12 [Member]                      
Reinsurance related assets     $ 450,556   450,556           266,744
Premium income     0   0            
Balance     3,173,039   3,173,039         3,329,348 3,329,348
Deferred acquisition costs, net     715,022   715,022           494,359
Policy benefits     0   0            
Deferred tax asset, net of valuation allowance     (662,085)   (662,085)           (884,954)
Increase in policyholder reserves     (79,943)   28,377            
Policyholder benefit reserves     (2,669,546)   (2,669,546)           (3,453,198)
Total Assets     503,493   503,493           (123,851)
Amortization of deferred acquisition costs     (82,540)   (221,879)            
Accumulated Deficit, net of taxes     221,136   221,136           68,270
Deferred income tax benefit (expense)     (34,121)   (40,635)            
Accumulated Other Comprehensive Income (Loss), net of taxes     2,951,903   2,951,903         3,261,078 3,261,078
Deposit-type contracts     0   0           0
Net loss     128,362   152,867            
Total Liabilities     $ (2,669,546)   $ (2,669,546)           (3,453,198)
Net loss per common share, basic and diluted (in dollars per share)     $ 0.02   $ 0.02            
Effects of discount rate changes, net of tax         $ (309,175)            
Comprehensive loss         (156,308)            
Other comprehensive income         (309,175)            
Cash flows from operating activities         0            
Deferred acquisition costs amortized         (221,878)            
Deferred tax assets, net of valuation allowance         (139,467)            
Change in reinsurance related assets         (183,812)            
Change in policy owner benefit reserves         392,291            
Fixed Annuity [Member]                      
Deferred acquisition costs, net   2,696,184 $ 3,106,501 2,696,184 3,106,501 2,914,533         3,052,791
Amortization of deferred acquisition costs       202,621 232,070            
Fixed Annuity [Member] | Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]                      
Accumulated Deficit 0                    
Accumulated Other Comprehensive Income (Loss) 0                    
Individual Life Products [Member]                      
Balance 1,547,086                    
Balance 32,472,540                    
Policyholder benefit reserves 30,925,454                    
Less: Reinsurance recoverable 69,160                    
Net liability for future policy benefits, after reinsurance recoverable 30,856,294                    
Individual Life Products [Member] | Previously Reported [Member]                      
Balance 1,702,286                    
Balance 35,351,428                    
Individual Life Products [Member] | Accounting Standards Update 2018-12 [Member] | Effect of Modified Retrospective Application Accounting Standards Update 2018-12 [Member]                      
Impact to retained earnings (accumulated deficit) from capping of net premium ratio at transition date 0                    
Effect of change in discount rate assumptions (2,878,888)                    
Impact of deferred profit liability 1                    
Beginning balance at original discount rate 1,702,287                    
Impact of flooring 18,217                    
Effect of change in discount rate assumptions (173,418)                    
Individual Life Products [Member] | Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]                      
Accumulated Deficit (1,424)                    
Accumulated Other Comprehensive Income (Loss) 2,677,633                    
Critical Illness Products [Member]                      
Balance 10,887                    
Balance 11,215                    
Policyholder benefit reserves 328                    
Less: Reinsurance recoverable (1,015)                    
Net liability for future policy benefits, after reinsurance recoverable 1,343                    
Critical Illness Products [Member] | Previously Reported [Member]                      
Balance 11,632                    
Balance 12,501                    
Critical Illness Products [Member] | Accounting Standards Update 2018-12 [Member] | Effect of Modified Retrospective Application Accounting Standards Update 2018-12 [Member]                      
Impact to retained earnings (accumulated deficit) from capping of net premium ratio at transition date 0                    
Effect of change in discount rate assumptions (1,286)                    
Impact of deferred profit liability (1)                    
Beginning balance at original discount rate 11,631                    
Impact of flooring 78                    
Effect of change in discount rate assumptions (822)                    
Universal Life [Member] | Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]                      
Accumulated Deficit 0                    
Accumulated Other Comprehensive Income (Loss) 0                    
Individual Life and Critical Illness Products [Member]                      
Balance 1,557,973                 409,743  
Balance   49,625,789   49,625,789   46,382,398   $ 46,382,398   40,664,768  
Impact to retained earnings (accumulated deficit) from capping of net premium ratio at transition date       5,001,474   9,156,920          
Effect of change in discount rate assumptions   (4,204,588)   (4,204,588)   (3,619,195)   42,763,203      
Balance 32,483,755 45,421,201   45,421,201   42,763,203       36,233,321  
Beginning balance at original discount rate                   660,847  
Policyholder benefit reserves 30,925,782                    
Impact of flooring   7,163   7,163   7,570          
Less: Reinsurance recoverable 68,145 485,832   485,832   411,282          
Effect of change in discount rate assumptions   (188,113)   (188,113)   (133,448)          
Net liability for future policy benefits, after reinsurance recoverable 30,857,637                    
Individual Life and Critical Illness Products [Member] | Previously Reported [Member]                      
Balance 1,713,918                    
Balance 35,363,929                    
Individual Life and Critical Illness Products [Member] | Accounting Standards Update 2018-12 [Member] | Effect of Modified Retrospective Application Accounting Standards Update 2018-12 [Member]                      
Impact to retained earnings (accumulated deficit) from capping of net premium ratio at transition date 0                    
Effect of change in discount rate assumptions (2,880,174)                    
Impact of deferred profit liability 0                    
Beginning balance at original discount rate 1,713,918                    
Impact of flooring 18,295                    
Effect of change in discount rate assumptions (174,240)                    
Critical Illness [Member]                      
Balance                   10,179  
Balance   11,440   11,440   12,582   12,582   12,947  
Impact to retained earnings (accumulated deficit) from capping of net premium ratio at transition date       865   1,728          
Effect of change in discount rate assumptions   (1,832)   (1,832)   (1,952)   $ 10,630      
Deferred acquisition costs, net   7 $ 178 7 178 0         $ 17
Balance   9,608   9,608   10,630       10,698  
Beginning balance at original discount rate                   $ 11,560  
Amortization of deferred acquisition costs       46 $ 3            
Impact of flooring   7,163   7,163   7,570          
Less: Reinsurance recoverable   (11,118)   (11,118)   (9,962)          
Effect of change in discount rate assumptions   $ (1,871)   $ (1,871)   $ (1,794)          
Critical Illness [Member] | Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]                      
Accumulated Deficit 1                    
Accumulated Other Comprehensive Income (Loss) $ (999)                    
Common Stock [Member]                      
Balance (in shares) 7,748,922 7,788,922 7,748,922 7,788,922 7,748,922 7,788,922 7,788,922   7,748,922   7,748,922
Balance $ 774,893 $ 778,893 $ 774,893 $ 778,893 $ 774,893 $ 778,893 $ 778,893   $ 774,893   $ 774,893
Net loss   0 0 0 0            
Other comprehensive income   0 0 0 0            
Common Stock [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]                      
Balance (in shares) 7,748,922                    
Balance $ 774,893                    
Common Stock [Member] | Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]                      
Balance (in shares) 0                    
Balance $ 0                    
Additional Paid-in Capital [Member]                      
Balance 22,964,490 23,021,973 22,986,429 23,021,973 22,986,429 23,002,201 23,012,087   22,976,543   22,966,657
Net loss   0 0 0 0            
Other comprehensive income   0 0 0 0            
Additional Paid-in Capital [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]                      
Balance 22,964,490                    
Additional Paid-in Capital [Member] | Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]                      
Balance 0                    
Retained Earnings [Member]                      
Balance (10,491,934) (11,030,989) (10,380,641) (11,030,989) (10,380,641) (10,739,528) (11,070,961)   (11,300,126)   (9,952,686)
Net loss   39,972 919,485 (291,461) (427,955)            
Other comprehensive income   0 0 0 0            
Retained Earnings [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]                      
Balance (10,493,058)                    
Retained Earnings [Member] | Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]                      
Balance (1,124)                    
AOCI Attributable to Parent [Member]                      
Balance (2,916,372) (61,983) 277,818 (61,983) 277,818 $ (44,212) $ (301,422)   $ 509,927   $ 170,902
Net loss   0 0 0 0            
Other comprehensive income   $ 239,439 $ (232,109) $ (17,771) $ 106,916            
AOCI Attributable to Parent [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]                      
Balance (801,831)                    
AOCI Attributable to Parent [Member] | Accounting Standards Update 2018-12 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]                      
Balance $ 2,114,541