v3.26.1
Note 5 - Liability for Future Policyholder Benefits - Liability for Future Policyholder Benefits (Details) - USD ($)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Jan. 01, 2026
Jan. 01, 2025
Jan. 01, 2024
Liability for future policyholder benefits $ 46,789,119 $ 43,153,093      
In course of settlements 128,901 764,862      
Incurred but not reported 273,560 372,089      
Other 225,484 269,409      
Total liability for future policyholder benefits 47,417,064 44,559,453      
Net liability for future policy benefits, post-flooring 46,789,119 43,153,093      
Individual Life [Member]          
Balance, beginning of year (1,377,030) (400,344) $ (400,344)    
Effect of change in discount rate assumptions (4,202,756) (3,617,243) 42,752,573    
Balance       $ 399,564  
Balance 45,411,593 42,752,573   36,222,623  
Liability for future policyholder benefits 46,788,623 43,152,917      
Expected future gross premiums, undiscounted 15,542,020 15,692,183      
Expected future gross premiums, discounted 11,140,425 11,460,334      
Expected future benefits and expenses, undiscounted 86,412,203 80,814,045      
Expected future benefits and expenses, discounted 45,411,593 42,752,573   36,222,623  
Beginning balance at original discount rate (1,190,788)   (268,690)    
Balance 49,614,349 46,369,816 46,369,816 40,651,821  
Beginning balance at original discount rate       649,287  
Effect of changes in cash flow assumptions     (925,033) (1,239,943)  
Effect of changes in cash flow assumptions     274 21,011  
Effect of actual variances from expected experience     144,622 (10,249)  
Effect of actual variances from expected experience     10,634 (106,799)  
Adjusted beginning of year balance   (268,690) (1,049,101) (600,905)  
Adjusted beginning of year balance     46,380,724 40,566,033  
New issues 4,761,295 9,148,351      
New issues 4,884,721 9,735,500      
Interest accrual 97,627 339,056      
Death benefits (2,501,704) (5,672,746)      
Net premiums collected (5,000,609) (9,155,192)      
Surrender/maturity (41,049) (127,270)      
Derecognition (lapses) 0 0      
Other benefits 0 0      
Dividends 0 (2)      
Effect of change in discount rate assumptions (186,242) (131,654)      
Return of premium 0 0      
Expense included in Reserve (36,012) (64,683)      
Interest accrued 927,669 1,932,984      
Net liability for future policy benefits 46,788,623 43,152,917      
Impact of flooring 0 0      
Net liability for future policy benefits, post-flooring 46,788,623 43,152,917      
Less: Reinsurance recoverable 496,950 421,244      
Net liability for future policy benefits, after reinsurance recoverable 46,291,673 42,731,673      
Critical Illness [Member]          
Balance, beginning of year 16,275 18,024 18,024    
Effect of change in discount rate assumptions (1,832) (1,952) 10,630    
Balance       10,179  
Balance 9,608 10,630   10,698  
Liability for future policyholder benefits 496 176      
Expected future gross premiums, undiscounted 407,187 412,176      
Expected future gross premiums, discounted 220,679 225,911      
Expected future benefits and expenses, undiscounted 23,714 27,063      
Expected future benefits and expenses, discounted 9,608 10,630   10,698  
Beginning balance at original discount rate 18,146   19,818    
Balance 11,440 12,582 12,582 12,947  
Beginning balance at original discount rate       11,560  
Effect of changes in cash flow assumptions     0 0  
Effect of changes in cash flow assumptions     0 0  
Effect of actual variances from expected experience     (1,202) 8,992  
Effect of actual variances from expected experience     (1,485) 9,457  
Adjusted beginning of year balance   19,818 18,616 20,552  
Adjusted beginning of year balance     11,097 22,404  
New issues 0 156      
New issues 0 156      
Interest accrual 395 838      
Death benefits 0 (10,000)      
Net premiums collected (865) (1,728)      
Surrender/maturity 0 0      
Derecognition (lapses) 0 0      
Other benefits (279) (527)      
Dividends 0 0      
Effect of change in discount rate assumptions (1,871) (1,794)      
Return of premium 0 0      
Expense included in Reserve (21) (37)      
Interest accrued 643 586      
Net liability for future policy benefits (6,667) (7,394)      
Impact of flooring 7,163 7,570      
Net liability for future policy benefits, post-flooring 496 176      
Less: Reinsurance recoverable (11,118) (9,962)      
Net liability for future policy benefits, after reinsurance recoverable 11,614 10,138      
Individual Life and Critical Illness Products [Member]          
Balance, beginning of year (1,360,755) (382,320) (382,320)    
Effect of change in discount rate assumptions (4,204,588) (3,619,195) 42,763,203    
Balance       409,743 $ 1,557,973
Balance 45,421,201 42,763,203   36,233,321 32,483,755
Liability for future policyholder benefits 46,789,119 43,153,093      
Expected future benefits and expenses, discounted 45,421,201 42,763,203   36,233,321 32,483,755
Beginning balance at original discount rate (1,172,642)   (248,872)    
Balance 49,625,789 46,382,398 46,382,398 40,664,768  
Beginning balance at original discount rate       660,847  
Effect of changes in cash flow assumptions     (925,033) (1,239,943)  
Effect of changes in cash flow assumptions     274 21,011  
Total liability for future policyholder benefits         30,857,637
Effect of actual variances from expected experience     143,420 (1,257)  
Effect of actual variances from expected experience     9,149 (97,342)  
Adjusted beginning of year balance   (248,872) (1,030,485) (580,353)  
Adjusted beginning of year balance     $ 46,391,821 $ 40,588,437  
New issues 4,761,295 9,148,507      
New issues 4,884,721 9,735,656      
Interest accrual 98,022 339,894      
Death benefits (2,501,704) (5,682,746)      
Net premiums collected (5,001,474) (9,156,920)      
Surrender/maturity (41,049) (127,270)      
Derecognition (lapses) 0 0      
Other benefits (279) (527)      
Dividends 0 (2)      
Effect of change in discount rate assumptions (188,113) (133,448)      
Return of premium 0 0      
Expense included in Reserve (36,033) (64,720)      
Interest accrued 928,312 1,933,570      
Net liability for future policy benefits 46,781,956 43,145,523      
Impact of flooring 7,163 7,570      
Net liability for future policy benefits, post-flooring 46,789,119 43,153,093      
Less: Reinsurance recoverable 485,832 411,282     $ 68,145
Net liability for future policy benefits, after reinsurance recoverable $ 46,303,287 $ 42,741,811