Note 4 - Fair Value Measurements - Estimated Fair Values of the Company's Financial Assets and Liabilities (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Reported Value Measurement [Member]
Cash and cash equivalents	$ 3,541,701	$ 18,036,904
Mortgage loans on real estate	32,417,262	23,645,037
Investment income due and accrued	1,196,679	860,697
Policy loans	43,264	41,314
Total Financial Assets (excluding available for sale investments)	37,198,906	42,583,952
Federal Home Loan Bank advance	1,250,000	1,250,000
Policyholder deposits in deposit-type contracts	88,152,595	87,824,261
Total Financial Liabilities	89,402,595	89,074,261
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	3,541,701	18,036,904
Mortgage loans on real estate	33,982,047	25,123,294
Investment income due and accrued	1,196,679	860,697
Policy loans	43,264	41,314
Total Financial Assets (excluding available for sale investments)	38,763,691	44,062,209
Federal Home Loan Bank advance	1,250,000	1,250,000
Policyholder deposits in deposit-type contracts	75,299,684	76,539,273
Total Financial Liabilities	76,549,684	77,789,273
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	3,541,701	18,036,904
Mortgage loans on real estate	0	0
Investment income due and accrued	0	0
Policy loans	0	0
Total Financial Assets (excluding available for sale investments)	3,541,701	18,036,904
Federal Home Loan Bank advance	0	0
Policyholder deposits in deposit-type contracts	0	0
Total Financial Liabilities	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Mortgage loans on real estate	0	0
Investment income due and accrued	0	0
Policy loans	0	0
Total Financial Assets (excluding available for sale investments)	0	0
Federal Home Loan Bank advance	0	0
Policyholder deposits in deposit-type contracts	0	0
Total Financial Liabilities	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Mortgage loans on real estate	33,982,047	25,123,294
Investment income due and accrued	1,196,679	860,697
Policy loans	43,264	41,314
Total Financial Assets (excluding available for sale investments)	35,221,990	26,025,305
Federal Home Loan Bank advance	1,250,000	1,250,000
Policyholder deposits in deposit-type contracts	75,299,684	76,539,273
Total Financial Liabilities	$ 76,549,684	$ 77,789,273

Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147482907/825-10-50-10

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- Definition

Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits.

+ References

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- Definition

Fair value portion of borrowing from Federal Home Loan Bank (FHLBank).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
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-Section 50
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-URI https://asc.fasb.org/1943274/2147482907/825-10-50-10

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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Fair value of financial obligations, including, but not limited to, debt instruments, derivative liabilities, federal funds purchased and sold under agreements to repurchase, securities loaned or sold under agreements to repurchase, financial instruments sold not yet purchased, guarantees, line of credit, loans and notes payable, servicing liability, and trading liabilities.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition

Amount of investment in mortgage loan on real estate by entity with substantial portion of business acquiring and holding investment real estate or interest in real estate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 948
-SubTopic 310
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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- Definition

Carrying amount of loans made to policyholders against the cash surrender value (CSV) or other policyholder funds, and secured by the CSV, policyholder funds or the death benefit provided by the insurance contracts.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(1)(e))
-SubTopic 210
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- Definition

Fair value of financial assets as of the balance sheet date.

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No definition available.

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Fair value portion of investment income due and accrued.

+ References

No definition available.

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